When you file as married filing separately you have to provide the SSN or Individual Taxpayer Identification Number ITIN for your spouse on your tax return.
If you spouse does not have an SSN or an ITIN, you'll need to apply for one or the other before you can file your return. If they qualify to get an SSN applying for one is easy. Go to Social Security Online, the administration's website, and search for Form SS-5. This form is the paperwork you need to fill out for a Social Security number.
If they don't qualify for an SSN then you'll need to apply for an Individual Taxpayer ID number (ITIN). The IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements but don’t qualify for a SSN.You can apply for an ITIN at the IRS website by downloading Form W-7.
You can file Form W-7, Application for IRS Individual Taxpayer Identification Number with your federal income tax return.
You will mail your W-7, tax return, proof of identity, and foreign status documents to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Ref: IRS, How do I apply for an ITIN?
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