ITIN for foreign spouse, we both live overseas

[AMSWISSINUK]

My wife is a foreign national, we do not live in US, I will file married, filing separately.

I read in the latest instructiongs of the the W-7 that I do NOT need to file for and ITIN (ITINs for spouses and dependents who reside outside of the United States. Spouses and dependents residing outside of the United States shouldn’t apply for, or renew, an individual taxpayer identification number (ITIN) unless they qualify for an allowable tax benefit) 

I cannot seem to move forwards without an SSN or ITIN and read in one feed, that I cannot eFile if I do not file for an ITIN.   

Can I get some clarity on this please.

1. Do I need to file an ITIN for a non-us spouse when filing married filing separately.

2. How do I proceed if I do not get an ITIN.

Many thanks,

Charles

[LinaJ2020]

1. No, if you file married filing separately, you do not need to apply for an ITIN for your spouse.

2.  Without her ITIN or SSN, you cannot e-file.  However, you can still use the TurboTax 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.

[AMSWISSINUK]

Thanks.  

A shame e-filing is not possible as a result.  But glad can still use turbo-tax.

[KarenJ2]

You do not need to apply for an ITIN for your spouse if you are filing married filing separately. 

However, you will need to input a "dummy" SSN ifor your spouse n TurboTax in order to complete your return.  You can enter 305-44-0001.  

After printing your return, you will need to "white-out" the "dummy" SSN and manually enter NRA.    Then you will need to mail your return.

How do I print and mail a return in TurboTax Online?