I am filing as Head of Household, my spouse is NRA, and we live abroad. Do I leave all fields regarding my NRA spouse blank, or should I fill in "NRA" for spouse's SSN?

[WC21]

I previously used MFS filing status before my NRA spouse and I had our son, but this year I can file as HoH. My spouse has not applied for a SSN or ITIN. When filing MFS, I needed to fill out "NRA" in my Spouse's social security number field. For HoH, do I do the same or should I just leave that field (as well as any information regarding my spouse) blank?

[LinaJ2020]

If your spouse does not have either SSN or ITIN, you cannot e-file.  You would still enter NRA in spouse's SSN space and information needed for your spouse.   You would need to paper file. 

[WC21]

Thank you for your response, and yes, I understand that I cannot e-file. However, I am still confused regarding my issue. If using MFS filing status as in previous years, on the 1040, at the top of the form under "Filing Status", I would fill out my spouse's name, and in the social security field for the spouse, I would handwrite NRA. However, this year, using HoH, it seems like I would not have to fill out that top section with my spouse's name, nor would I fill out my spouse's name under my own (since this field is prefaced with "If joint return, spouse's first name and middle initial").

Is it correct then to assume that my spouse's name would not appear anywhere in my return if filing Head of Household? Also, is it then also correct to assume that I would leave the "Spouse's social security number" field blank as well, or am I supposed to fill in "NRA" in that section?

[ToddL99]

If you are filing as Head of Household, then you would use "NRA" in any field that requires her SSN/ITIN. 

If the program requires you to enter her name, then enter her name - it won't have any effect on your tax calculation.

Important: You can't prepare and print a tax return in TurboTax without an ITIN or SSN for you, your spouse and any dependents.  

The work-around for this situation is to use "Dummy" SSN/ITINs for your dependents. to prepare the return. You can use your own SSN/ITIN with different last numbers.   

Or use "305-44-0001, 0002, 0003 etc.", a dummy number we use for training.  

This should allow you to get through the Smart Checks and Reviews and print your return for filing by mail. "Erase" or white-out the dummy SSN/ITINs and replace with "NRA".   

[WC21]

Appreciate your responses. I filled out the information for my spouse and a dummy SSN to get through the program. Upon printing out my return to file by mail, my spouse's name does not appear anywhere on my return or on any of the additional schedules or required forms. Only the dummy SSN (for my spouse) appears once at the top of my 1040. I understand that I should "white-out" that dummy SSN.

Just to double-check: so I am supposed to fill in "NRA" where the dummy SSN used to be, even though my spouse's name does not appear anywhere else in the return?

Thank you!

[JeffreyR77]

When you are married, you can only use the Head of Household filing status if you have not lived with your spouse for the last six months of the year.

If you reside with your spouse and son, it is not an election that you can make.

If you do not have a social security number or ITIN for your spouse, you need to file using the Married Filing Separately filing status. 

[WC21]

Thanks for your reply. In previous years, I did indeed file MFS. However, because I now have a child (US citizen with SSN), I'm under the impression that I now qualify to file as Head of Household, at least according to this statement from the IRS website for international taxpayers: "If you are a U.S. citizen married to a nonresident alien, you may qualify to use the head of household tax rates. You are considered unmarried for head of household purposes ifyour spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien." Please correct me if I am interpreting this guidance incorrectly.

If I am correct in my interpretation, I hope a tax expert can help me clarify my last question: 

I'm unclear if the "dummy SSN" that shows up on my 1040 (filled in so that I can get through the software) is an "error" by the turbotax software due to it not having the capability to properly deal with non-resident spouses, or if this is a piece of information that is necessary on my 1040. If the former, then is it correct to assume that I should white-out the dummy SSN and leave that field blank (spouse's SSN)? If the latter, then I should white-out and replace the dummy SSN with "NRA", correct?

Thanks for any clarification on this issue.

[DanielV01 · Accepted solution]

@WC21  You are correct on both.  Even if your NRA spouse lived with you, tax law does allow you to claim Head of Household if your spouse is not electing to be treated as a resident alien.  However, you cannot receive Earned Income Credit, which is why you still must report that you are filing separately.  And you are using the correct TurboTax technique (the program is not well designed to handle this):  use a dummy SSN, print it out, white out the dummy SSN anywhere it appears on the tax return and write in "NRA".

If your spouse has next to no income, however:  Have you considered filing jointly and electing for your spouse to be treated as a resident for tax purposes? If you do so, you would likely have to file to apply for an ITIN for your spouse, but it is the most advantageous filing status available.  Just presenting as something to consider.