If my spouse will not file US taxes, do I need a SSN or ITIN. They have no income and have never been in the US as they are a NRA. We are married in the US living outside

[12346572]

Turbotax insists that I need an SSN/ITIN but other resources say you are allowed to write NRA in the SSN/ITIN box if they will not be filing taxes. My spouse is a NRA and has never been in the US or received income from the US. I've also read that once you are married you -must- file as married, so what should I do in this circumstance?

[JohnB5677]

Please see IRS publication  Nonresident Spouse

Social Security Number

"If your spouse is neither a U.S. citizen nor a U.S. resident and you file a Married Filing Joint or  Married Filing Separate tax return, your spouse must have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). 

 To get an SSN for your spouse, apply at a social security office or U.S. consulate. You must complete Form SS-5. You must also provide original or certified copies of documents to verify your spouse's age, identity, and citizenship. 

 If your spouse is not eligible to get an SSN, they can file Form W-7 with the IRS to apply for an ITIN. Refer to Taxpayer Identification Numbers (TIN) for more information."

[12346572]

This seems like an entirely catch 22 situation. The ITIN requires you to mail a w7 form WITH a federal tax return that I am unable to submit without having the ITIN or SSN in the first place. I am sure there has to be a way to submit the initial return without the number present.

This link is where I found the information and why I believe the current turbo tax implementation can't be completed.

"Mail your W-7, tax return, proof of identity, and foreign status documents to:"

Also nowhere on the link does it speak to anything about the spouse not filing a tax return. That is specifically related to filing as head of household or claiming your spouse as dependent and filing jointly. There is no requirement for a NRA to file a tax return when they have no tax burden.

[Vanessa A]

Basically, if you are married to someone who does not have a SSN, you must print and mail your return.  You would either mail it along with the W7 to get an ITIN for your spouse or you would have to file as Married Filing Separately and then print and mail your return writing NRA in the space provided for the SSN for your spouse.  The IRS will not accept your return electronically filed without their SSN so this is why you are getting the error before trying to file. 

If you are married, your only filing options are Married Filing Jointly or Married Filing Separately.  In both situations, your spouses SSN must be included on the return in order to e-file.  This does not mean your spouse has any type of filing requirement, just that you are married and the IRS requires you to someone identify them as not having a filing requirement.  

[12346572]

Is there any way to complete the tax forms through turbo tax with that requirement now? or do i need to do the entirely filing by myself by hand? I was on the phone with the IRS for the last 1.5 hrs and also confirmed for anyone in the future that you can only submit paper w7+tax return the first year you're married.

[MarilynG1]

You can prepare your return with TurboTax, then print it for mailing, along with Form W-7.

When entering a spouse SSN, you can use a 'fake' number, then white it out after printing and write 'NRA' in that area.

@12346572

[TomD8]

Since your NRA spouse has no income, it may well be to your advantage to file a joint return.  That's because the Standard Deduction if you file as MFS is $12,950; if you file MFJ it's $25,900.  (The disadvantage of a joint return is that it subjects the NRA spouse's income to U.S. taxation.  Since your spouse has no income, this is not an issue in your case.)

You can prepare an MFJ return in TurboTax, you just can't e-file it.  You have to print and mail it, along with all the supporting documents required to obtain an ITIN for your spouse.

https://www.irs.gov/instructions/iw7

TurboTax has a help article on this topic:

How should I file my taxes if my spouse is a nonresident alien? (intuit.com)