I am a US citizen who married a Canadian citizen. He is currently living and studying in Canada while I am here. We have not begun the visa/status application process since he is finishing up his degree in Canada and has no income. He does not have an ITIN or SSN. How do I file?
You can file Married Filing Separately now and amend your tax return within three years of filing. To use the Married Filing Jointly filing status, your husband must have an ITIN or SSN.
Or, you can file a Married Filing Jointly tax return and apply for your husband's ITIN at the same time. Your tax return is mailed to the IRS and you need to attach Form W-7, Application for IRS Individual Taxpayer Identification Number. You will enter "Applied For" in the Social Security Number fields for your husband when completing your tax return.
See this TurboTax article What is Form W-7: Application for IRS Individual Taxpayer Identification Number for additional information.
See TurboTaxLina's instructions on how to print your completed tax return. Click "See entire answer" for the full page view.