@daltonbradley - Go to IRS Publication 17 Your Federal Income Tax page 22 - <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p17.pdf#page=22">https://www.irs.gov/pub/irs-pdf/p17.pdf#page=22</a>
"How to file. If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. You can claim an exemption for your spouse only if your spouse had no gross income, isn't filing a return, and wasn't the dependent of another person.
You can file Form 1040. If your taxable income is less than $100,000, you may be able to file Form 1040A. Select this filing status by checking the box on line 3 of either form. Enter your spouse's full name and SSN or ITIN in the spaces provided. 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."
