Foreign Spouse with no SSN

[alicehjs]

My foreign husband does not live in the US. How can I skip entering SSN info for him on Turbo Tax?

[ccrowtaxus]

won't let me type in "NRA" restricted to a SIN #

[luatdk]

I'm a permanent resident, my wife is still living in my home country and she doesn't have a SSN or ITIN. I tried to input 'NRA' or 'Applied For' into SSN field but the field must be type in numbers only. How can I bypass this requirement?

[wanweng]

What if my spouse already applied for the SSN, but still waiting for it. Do I still need to file W-7?

[Forrest · Accepted solution]

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

[clgsplace]

A Non Resident spouse is not required to have an ITIN, correct? So NRA would be appropriate in this case. Otherwise, there is no way for a US Citizen to file taxes if they're married to someone who never intends on going to the US.

[Forrest]

A nonresident spouse does need an ITIN -- that's exactly what the ITIN is for. It's part of the IRS's security system to make sure tax returns are filed by real people.

NRA is only acceptable for a return where the application for an ITIN (Form W-7) accompanies the return but the ITIN hasn't been issued yet. It is not a substitute for providing the required identification.

IRS issues Individual Tax Identification Numbers, or  ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return needs an ITIN. Unlike other forms of ID, ITINs only have one purpose -- tax filing and reporting.

[clgsplace]

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.

[paulsondw]

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.

[fdavisea1]

Paulsondw's answer refers to a special situation and is not a general rule. "NRA" can be entered if 1) US citizen or resident alien is married filing separately from nonresident alien spouse, 2) NRA spouse has no US reporting obligations (effectively connected income taxed by US) and 3) is not required to have a SSN or ITIN.

The default for a US citizen or resident alien married to a nonresident alien is to file separately. However, as the IRS notes, "you will generally pay more combined tax on separate returns than you would on a joint return" because there are a number of special rules and tax breaks you can't take when MFS.

US filers with nonresident spouses can elect to file jointly, typically to save on taxes. For MFJ, the worldwide income of both spouses is reported and taxed by the US.

Usually, the reason for filing separately is to exclude the NRA spouse's income (assuming none is US connected and taxable by US). MFS can be beneficial if the NRA spouse has a significant overseas income. In that situation, it is suggested that taxes be figured both separately and jointly, so the decision about which way to file can be based on the lower tax.

Entering "NRA" instead of a SSN or ITIN on a separately filed return precludes it from being filed electronically. The return must be processed manually by IRS.

Choosing to file jointly, however, requires that a SSN or ITIN be entered for the NRA spouse -- no exceptions. This requirement is part of the IRS' increasing vigilance about tax evasion.

For reference, here are excerpts from IRS Publication 17:

Nonresident alien spouse.
If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if:
-- You file a joint return, or
-- Your spouse is filing a separate return.

Individual taxpayer identification number (ITIN).
The IRS will issue you an ITIN if you are a nonresident or resident alien and you don't have and aren’t eligible to get an SSN. This also applies to an alien spouse or dependent.
-- <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p17.pdf#page=12">https://www.irs.gov/pub/irs-pdf/p17.pdf#page=12</a> (column 1)

Nonresident alien or dual-status alien.
Generally, a married couple can’t file a joint return if either one is a nonresident alien at any time during the tax year. However, if one spouse was a nonresident alien or dual-status alien who was married to a U.S. citizen or resident alien at the end of the year, the spouses can choose to file a joint return.
-- <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p17.pdf#page=21">https://www.irs.gov/pub/irs-pdf/p17.pdf#page=21</a> (column 2)

Married Filing Separately
If you file a separate return, you generally report only your own income, credits, and deductions.

Select this filing status by checking the Married filing separately box on the Filing Status line at the top of Form 1040. Enter your spouse's full name and SSN or ITIN ... 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.
-- <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p17.pdf#page=21">https://www.irs.gov/pub/irs-pdf/p17.pdf#page=21</a>

For more complete information than provided by Publication 17, look at Publication 519, U.S. Tax Guide for Aliens
-- <a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p519">https://www.irs.gov/publications/p519</a>

[clgsplace]

This is incorrect according to the instructions for form W-7: https://www.irs.gov/pub/irs-pdf/iw7.pdf

"For tax years beginning after 2017, spouses or dependents residing outside of the United States aren’t eligible for an ITIN, unless they qualify for an allowable tax benefit."

My wife doesn't qualify for an allowable tax benifit.

So what should I do? My return was rejected. 

[hotquiwi]

I tried to enter "Applied for" but the field will not accept non-numeric characters.

The problem is till there, Turbotax 2019

[Critter]

If you are a US citizen and your spouse does not have a Social Security number or an ITIN and you are not applying for an ITIN with the tax return then you can only file your tax return as Married Filing Separately.  Where asked to enter the spouse's Social Security number enter 999-88-9999.  You can only print and mail your tax return; it cannot be e-filed.  When you print the tax return erase the Social Security number for your spouse and manually enter NRA for non-resident alien.

See this TurboTax support FAQ for the procedure to print and mail a tax return using the online editions - https://ttlc.intuit.com/questions/1944348-how-do-i-print-and-mail-my-return-in-turbotax-online

If you are filing your tax return as Married Filing Jointly you must apply for an ITIN with the tax return and you would need to be providing a statement with your tax return that you want your Nonresident Alien Spouse Treated as a Resident.  See IRS Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad pages 6 and 7 - https://www.irs.gov/pub/irs-pdf/p54.pdf

Go to this IRS website for ITIN information - https://www.irs.gov/individuals/international-taxpayers/general-itin-information

 

[jenna00elise]

Hi,

I am filing Married Filing Separately. My wife is a Canadian and we did not reside together last year. We are now moving to Canada together but she has never been to the U.S. and does not have a SSN or intend to apply for one. 

What should I put where it asks for her SSN? 

[DoninGA]

---

@jenna00elise wrote:

Hi,

I am filing Married Filing Separately. My wife is a Canadian and we did not reside together last year. We are now moving to Canada together but she has never been to the U.S. and does not have a SSN or intend to apply for one. 

What should I put where it asks for her SSN? 

---

If you are a US citizen or US resident and your spouse does not have a Social Security number or an ITIN and you are not applying for an ITIN with the tax return then you can only file your tax return as Married Filing Separately.  Where asked to enter the spouse's Social Security number enter 999-88-9999.  You can only print and mail your tax return, it cannot be e-filed.  When you print the tax return erase the Social Security number for your spouse and manually enter NRA for non-resident alien.

See this TurboTax support FAQ for the procedure to print and mail a tax return using the online editions - https://ttlc.intuit.com/questions/1944348-how-do-i-print-and-mail-my-return-in-turbotax-online