Many thanks for this. So to make sure I understand - is the following correct?
Given our situation (spouse is alien, and for 2020 was resident outside the U.S., employed outside the U.S. and paid taxes outside the U.S.; and I had no income)...
- First we obtain an Individual Taxpayer Identification Number for my spouse, because he's not eligible for an SSN
- Then I file separately, showing my income of zero, and in my return I report his income even though it won't be taxed. He does not file in the U.S. at all.
