I'm married but plan to file married filing separately, does my non-resident foreign spouse still requires ITIN?

[Opus 17]

No, however you won't be able to e-file without an SSN or ITIN.  You will have to print your return, write "NRA" in the space for your spouse's tax number, and then sign and mail your tax return. 

[eric92335]

Thanks for your reply, but one more question, I have SSN, my wife doesn’t, does this situation suggests I can’t e-file?

[DoninGA]

The IRS will not accept an e-filed tax return with letters entered in a box or line number where a numeric entry is required. 

If you are a US citizen or US resident and your spouse does not have a Social Security number or an ITIN and you are not applying for an ITIN with the tax return then you can only file your tax return as Married Filing Separately.  Where asked to enter the spouse's Social Security number enter 999-88-9999.  You can only print and mail your tax return, it cannot be e-filed.  When you print the tax return erase the Social Security number for your spouse and manually enter NRA for non-resident alien.

See this TurboTax support FAQ for the procedure to print and mail a tax return using the online editions - https://ttlc.intuit.com/questions/1944348-how-do-i-print-and-mail-my-return-in-turbotax-online

[eric92335]

Got it. Thanks a lot for your help!