How do I file tax if my spouse stays in foreign country (never in US), with no foreign income, no SSN and no ITIN. It does not allow me to eFile without valid SSN.

If they do not have an SSN or ITIN and you choose to file Married Filing Separate ,you can try typing NRA in as your spouses last name.  Make sure you put a check mark in the box that says My spouse is a Non-Resident alien in the My info section. When you get to the end and try to transmit the return, ignore the e-file errors regarding your NRA spouse and select transmit your return. If that does not work you will need to print and mail your return and write NRA (Non Resident Alien) in the space for her SSN. When you print your return, the instructions for mailing your return will be printed on the cover sheet of your return. 

 

If you file as Married Filing Separate, then you would only include your income. 

 

 If your spouse chooses to be treated as an US Citizen for tax purposes, and you want to file as Married Filing Joint, you would need to include their income on your return. If you choose filing jointly, you will need to print and mail your return along with the W-7 and any other required documents to

IRS

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

 

The benefit to filing as Married Filing Jointly with a spouse that has no income is that your standard deduction is increased to $27,700 instead of $13,850.  So depending on your current tax situation, it may benefit you to include them on your return.

 

Married Filing Joint versus Separate

I am filling as head of household as a resident alien. I have a daughter. My husband did not live with me in 2024. He does not have SSN/ITIN because he lives and works in a foreign country. How can I e-file? 

Yes. Perform these steps and see if you may be able to electronically file if your spouse does not have a SSN or ITIN.

 

1. Prepare your return in TurboTax.
2. On the screen for your spouse’s information enter a name and date of birth. Leave the Social Security number field blank. Select Continue.
3. On the screen Tell us a bit more, check the box My spouse was a nonresident alien at any time during 2024. Select Continue.
4. Continue through the screens bypassing any messages or warnings about the absence of the spouse social security number.
5. Indicate that you would like to e-file your return and follow the instructions in the program to register or pay and transmit your return.

If your return will not transmit, or is rejected, return and follow these additional steps:

 

1. When you get to the “Let’s get ready to e-file” screen, select File by Mail.
2. TurboTax will continue to give you an error regarding the missing Social Security Number or ITIN for your spouse. Proceed to print with the error but write Nonresident Alien (or the abbreviation “NRA”) in the space for your spouse’s Social Security number before mailing your return.
3. Mail the return to the address on the instruction sheet that prints with your return.

Unfortunately I still cannot e-file. Isn't there a way to bypass this? I reside in a foreign country now so paper filling will be a big trouble.

No. If electronic filing is not permitted, then mailing it in is the only option.