NRA is no longer an acceptable entry. To combat fraud, the IRS now requires either a Social Security Number (SSN) or an Individual Tax Identification Number (ITIN). An ITIN is issued by the IRS for someone who is not eligible for a Social Security Number.
If you don't have either a SSN or an ITIN, write "Applied For" in the SSN space. Complete a Form W-7 ITIN application and attach it to the front of the tax return, along with original or certified copies of identity documents. Mail the packet to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Because the documents have to be verified and the ITIN issued before the return is processed,an "Applied For" return cannot be electronically filed.
The alternatives to mailing the return and documents are to visit either a local IRS office or a IRS-approved Acceptance Agent.
For more information, look at:
-- Who Needs an ITIN or Individual Tax Identification Number?
https://turbotax.intuit.com/tax-tools/tax-tips/IRS-Tax-Return/Who-Needs-an-ITIN-or-Individual-Tax-Id...
-- Individual Taxpayer Identification Number
https://www.irs.gov/individuals/individual-taxpayer-identification-number-itin
-- General ITIN Information
https://www.irs.gov/individuals/general-itin-information
-- Form W-7, Application for IRS Individual Taxpayer Identification Number.
https://www.irs.gov/pub/irs-pdf/fw7.pdf
-- W-7 Application for ITIN instructions
https://www.irs.gov/instructions/iw7/
-- Acceptance Agents
https://www.irs.gov/individuals/acceptance-agent-program
