clgsplace
New Member

Deductions & credits

I did more research and found you're right:
<a rel="nofollow" target="_blank" href="https://www.americansabroad.org/nonamerican-spouse-us-tax-implications/">https://www.americansabroad...>

If a US citizen marries a non citizen, the foreign spouse is considered NRA and still needs an ITIN using form W-7, even if they never plan to visit or do business in the US.

I think your answer should be the "best answer" here.