If your spouse does not live in the US or does not have an SSN or ITIN, it might be easiest to file Married Filing Separately. Here are your options:
If you are filing jointly, without your spouse's SSN or ITIN, you won't be able to e-file, unfortunately. IRS requires everyone on the tax return have either SSN or ITIN on the tax return. To apply for an ITIN, you will have to file a Form W-7 separately.
You would need to submit your taxes and apply for ITIN simultaneously with TurboTax program:
-In the program, as you enter the information, leave the SSN space blank
-After entering all your information, print out returns and required forms ( write APPLIED in the SSN space)
-As TurboTax does not support the Form W-7, fill out the forms by following
https://www.irs.gov/Individuals/General-ITIN-Information and attach to other required documentation
-Submit everything including your tax forms to IRS Austin location in Texas. ( Form W-7 instructions)
Or you can file Married Filing Separately. You would not need to apply for ITIN for your spouse. But you will not able to e-file either. You can still use the program to prepare the tax forms but will have to submit by mail.
To file separately without the SSN or ITIN:
- In the program, leave the SSN space blank
- After completing the return, print out the forms. Write “NRA” in the spouse's SSN space. ( NRA stands for Nonresident Alien). Do not leave the space blank.
- Submit all the forms and required documents to IRS based on the instructions on your print-out.
