- Mark as New
- Bookmark
- Subscribe
- Subscribe to RSS Feed
- Permalink
- Report Inappropriate Content
Deductions & credits
The recommended answer is not correct, at least for 2018 returns. According to the Legal Department at the Internal Revenue Service, and as referenced in Publication 17, Chapter 2, page 21, a non-resident alien spouse does not need an ITIN. Pub 17 states "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 [on Form 1040]." Since TurboTax will not permit an override for this entry, you will need to print your Federal return and enter "NRA" manually. Electronic filing is not possible with this field left blank, so you will need to mail your Federal return. Since most states also require that you attach a copy of your Federal return, this means that both your Federal and state returns cannot be filed electronically and must be filed by mail.