FILING STATUS

[BHIRSHBERG]

My daughter worked here in NY for about about half a year and got a W2 from employer with everything needed. She moved to Israel in June and got Married in September to a Israeli citizen (no USA anything) and they live there. So as of December 31st 2019 she was married. So if you put married filing separate (since the husband does not have to file anything) I still have to put the SS number of the spouse that we don't have . So what do I enter in that field ?

[KathrynG3]

You can enter "Applied For" or "NRA" in that space, but would need to also complete Form W-7 for him to get an ITIN.

See IRS 2019 Form W-7 Instructions with when and where to apply on page 5

For an overview of the process, click this link: Who needs an ITIN or Individual Tax Identification Number

For all the rules, see IRS Publicaiton 519 page 7. Please check out the details when a Nonresident Alien can be treated as a Resident Alien and what must be done the first year of this election.

For your daughter, IRS US CItizens living abroad filing requirements