Once again loads of conflicting information on a seemingly-simple tax topic. My wife and I both reside in Canada. I am a US citizen but she has no ties to the US. For years I have just listed her SSN as "NRA."
It seems that the IRS wants a SSN or ITIN to verify that the spouse or dependent is eligible for some tax benefit. From the 09/20/2019 W7 (ITIN Application) Instructions it appears that she does not need an ITIN:
"ITINs for spouses and dependents who reside outside of the United States. Spouses and dependents residing outside of the United States shouldn’t apply for, or renew, an individual taxpayer identification number (ITIN) unless they qualify for an allowable tax benefit."
and further...
"For tax years 2018 through 2025, you can’t claim a personal exemption deduction for yourself, your spouse, or your dependents."
In other words, there is no specific benefit for spouses form 2018-2025 so you shouldn't apply for or renew an ITIN. Finally, looking to the 1040 Instructions:
" Check the “Married filing separately” box at the top of Form 1040 or 1040-SR if you are married and file a separate return. Enter your spouse’s name in the entry space below the filing status checkboxes. Be sure to enter your spouse’s SSN or ITIN in the space for spouse’s SSN on Form 1040 or 1040-SR. If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA.”
So, it seems that this problem is a TurboTax limitation and that the work around is to enter "NRA" and file by mail as recommended at the top of this thread.
