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In Publication 501 for tax year 2016, page 6, under the sub heading How To File is the following sentence: "If your spouse doesn't have and isn't required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN." So yes, the IRS does allow one to enter NRA in the box for the social security number for a non resident alien spouse.
June 7, 2019
2:57 PM