I'm married but my spouse lives abroad so he doesn't have the a social security number.Can I file single?This is the only time I'm filing without him he would be here nex

[DS30 · Accepted solution]

No. If you are a US citizen or resident alien and you are considered married as of the end of the calendar year, you will only be able to file as either married filing separately or jointly. If your spouse does not have an SSN or ITIN and you are not going to apply for one, you will only be able to file married filing separately (see Option 2 below).

Click here for more information about Claiming Non-Citizen Spouse and Children On Your Taxes.

To include your nonresident alien (NRA) spouse on your tax return, if your NRA spouse does not have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), you will need to apply for one. To apply for an ITIN, you would use Form W-7 and would need to attached your tax return to this form (see below). Please note, you will not qualify for the Earned Income Credit (EIC) without a valid Social Security number (not an ITIN) for yourself, your spouse (if filing jointly), and any qualifying children.

 You have 3 main options for filing your income tax return:

• Option 1 - Married Filing Jointly and you claim an exemption for your NRA spouse. Your NRA spouse will be treated as a US resident alien for US tax purposes and all of your spouse's worldwide income in USD will be subject to being taxable as a US citizen or resident alien.

Additionally, if you file as married filing jointly and your NRA spouse lives outside the US and meets the Bona Fide Residence Test or the Physical Presence Test, your NRA spouse might be able to claim an IRS - Foreign Earned Income Exclusion that would exclude a portion of your NRA spouse's foreign source earned income (up to $101,300 for 2016).  TurboTax will guide you on taking the foreign earned income exclusion when you enter your NRA spouse's foreign source income under Federal Taxes> Wages and Income>I'll choose what I work on (or jump to full list)> Less Common Income (show more)> Foreign Earned Income and Exclusion.

The Internal Revenue Service has no official exchange rate. The IRS will normally accept any posted exchange rate that is used consistently. You can translate the foreign currency to U.S. dollars using the yearly average currency exchange rate for the tax year.  In general, use the exchange rate prevailing (i.e., the spot rate) when you receive, pay or accrue the item.

Please refer to the following IRS links for more information about Foreign Currency and Currency Exchange Rates and Yearly Average Currency Exchange Rates

Please note : If you have foreign bank accounts, you may be required to file a Report of Foreign Bank and Financial Accounts (FBAR) if are a US citizen or resident and:

1. you had a financial interest in or signature authority over at least one financial account located outside of the United States; and
2. the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year reported.

To be directed to the US Treasury Government Website to prepare a Report of Foreign Bank and Financial Accounts, click FBAR (TurboTax does not support this form)

Here are some additional steps for filing married filing jointly if spouse needs an ITIN. 

• leave NRA spouse's SSN blank and print a paper copy of your tax return.
• skip error check section if only error is missing SSN for spouse.
• under the file tab, you will need to select "file by mail" and print a copy of your federal income tax return.
• attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies (Nonresident Spouse Treated as a Resident). It should contain the following information:
•  A declaration that one spouse was a non-resident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year.
• The name, address, and identification number of each spouse.
• apply for NRA spouse’s Individual Taxpayer Identification Number (ITIN) using Form W-7 (Click ITIN). (You will need to apply for a ITIN if filing married filing separately and taking an exemption for NRA spouse and that NRA spouse does not have a SSN. (see option 3 below))
• attach a copy of your Form W-7 (along with the necessary supporting documents) to your tax return (For the supporting documents, one option is for your NRA spouse to get a certified copy of his/her passport which will need to be included with your tax return filing.) Click here for IRS website  ITIN - Frequently Asked Questions .
• mail your tax return along with your declaration statement, Form W-7 and supporting documents to the IRS. According to the IRS, because you are filing your tax return as an attachment to your (ITIN) application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form W-7 and proof of identity and foreign status documents to:
  
       Internal Revenue Service
       Austin Service Center
       ITIN Operation
       P.O. Box 149342
       Austin, TX 78714-9342 
  
  You may also apply for an ITIN using the services of an IRS-authorized Acceptance Agent or visit some key IRS Taxpayer Assistance Center in lieu of mailing your information to the IRS in Austin.

• State filing - You will want to file an extension for your state until you receive your ITIN. This is because the application for your ITIN is a federal filing. Most state will not process your return without either a SSN or an ITIN. (However some states will accept state filings with W-7 attachments. Please contact your state for more information using the State Department of Revenue Contacts and ask if your state will accept a state tax return with a Form W-7 attached).  
  When the IRS assigns you an ITIN, update your returns (both federal and state) in TurboTax with this new information and then you should be able to e-file your state return.
  Because many states give an automatic extension when you file the federal extension Form 4868, just file a federal extension even if you don't think you will need it for your federal tax return.  But check with your state's Department of Revenue to make sure that your state doesn't have a separate state extension filing.

• Option 2 - Married Filing Separately (includes head of household (HoH), if you have a "qualified relative"- see US citizens and Resident Aliens Abroad - Head of Household) and you are NOT taking an exemption for your NRA spouse.
• leave NRA spouse's SSN blank.     
• hand-write "NRA" in all of the places on your tax return that require your NRA spouse's SSN (IRS - Married Filing Separately).
• skip the error check section as long as your only error is missing spouse's SSN.
• mail in your return (you will not be able to efile your tax return so choose "file by mail" in TurboTax).
• mail to IRS address printed with your return.

• Option 3 - Married Filing Separately (or HoH) and you claim an exemption for your NRA spouse (You can claim an exemption for your spouse only if your spouse had no US source income, isn't filing a US tax return, and isn't the dependent of another person other than yourself).
• leave NRA spouse's SSN blank (if no SSN or ITIN). 
• skip the error check section as long as your only error is missing spouse's SSN.
• If your NRA spouse does not have a SSN or ITIN, under the file tab, you will need to select "file by mail" and print a copy of your federal income tax return.
• apply for NRA spouse’s Individual Taxpayer Identification Number (ITIN) using Form W-7 (Click ITIN) (see above for information about filing a Form W-7 with your tax return.)
• mail in your return with Form W-7 to the IRS address listed above.
  

[chaks1987]

Hello, 

My wife was a non-resident alien in 2021 (she was living in Canada). She has moved to USA with me in Mar 2022. Now I want to file my tax returns with IRS for year 2021 in the "married filing separately" category. Also, I would like to apply for ITIN for my wife we need that number for various purposes like opening Bank account (My wife cannot apply for SSN because she is on H4 visa).

My question is  can I mail my tax return for 2021 and also include in that application (Form W7) for my wife to get ITIN, which is option 3 in your response? Also,  I don't understand the meaning of "You can claim an exemption for your spouse" if your spouse had no US source income. What exemption is this? What do I need to do differently to claim this exemption and how does it help? 

[DaveF1006]

If you file Married Filing Separately, you cannot claim your spouse as a dependent since he lives out of the country. option 3 is not a consideration for you. You can file Married Separately or Married Filing jointly, if you choose. Here are the options:

1. Prepare your return in TurboTax.
2. When you get to the Let’s get ready to e-file screen, select File by Mail.
3. Attach a statement to your return, signed by each of you that states that one of you is a U.S. citizen and the other is a nonresident alien and that you’re electing to both be treated as U.S. residents for tax purposes. Include the full name, address and Social Security number (or Individual Taxpayer Identification Number) of each spouse. This won’t affect the immigration status of the nonresident alien.
4. Mail the return to the address on the instruction sheet that prints with the return.

If your spouse doesn’t have a Social Security number or ITIN, you’ll need to apply for one when you mail in your return. To do this, follow steps 1–3 above and then do this:

1. Fill out Form W-7 and attach it to your return, as well as all necessary documentation.
2. Mail the return to the address specified in the Form W-7 instructions.

Note: TurboTax will give you an error regarding the missing Social Security number for your spouse. You can ignore the error since you’re printing your return.

Or you can file Married Filing Separately.  You only need to report your own information and share of income ( Your spouse remains as a nonresident).  You would not need to apply for ITIN for your spouse.  But you will not able to e-file either.  You can still use the program to prepare the tax forms but will have to submit by mail.  

To file separately without the SSN or ITIN: 

• In the program, leave the SSN space blank
• After completing the return, print out the forms.  Write “NRA” in the spouse's SSN space. ( NRA stands for Nonresident Alien). Do not leave the space blank. 
• Submit all the forms and required documents to IRS based on the instructions on your print-out.

If you file Separately like you stated, select the W7 links already listed to apply for a W7 for your wife and include this with your tax return.

@chaks1987

[chaks1987]

@DaveF1006 : I am sorry but I find your response very confusing. 

1. You said option 3 is not a consideration for me. I don't understand why when this is one of the options listed for the question in the original post about filing taxes when marries and spouse is a NRA, which is the case for me as well. You said this is because i cannot claim my spouse as a dependent since she lives out of country, but as I read option 3 listed above is for NRA itslef (meaning spouse is non resident, meaning she doesn't live in the country). Really don't understand this. If what you said is correct, then option 3 shouldn't exist only right? because as soon your spouse is NRA, you can't go for option 3 because you can't show her as dependent. 

2.  Towards the end of your response, you said "If you file Separately like you stated, select the W7 links already listed to apply for a W7 for your wife and include this with your tax return." --> isn't this again option 3? This is contradicting to your first statement that I can't go for option 3. 

Can I go for option 3 and don't  claim my spouse as a dependent? 

[DaveF1006]

In reading this IRS post, it suggests that there are two ways, to file,  Married Filing jointly or Married Filing Separately.  It follow a US tax law that DoninGA mentions in his Turbo Tax post. 

As far as the second point, still use the links I provided to apply for a W7 for your wife. 

@chaks1987