Hello, If your spouse
doesn't have and isn't required to have an SSN or ITIN (she is not required to
file a U.S. tax return), enter “NRA” in the space for your spouse's SSN. Of
course, you would have to print, manually write in the 'NRA' and mail your tax
return.
You might need to apply for an ITIN for her. Per IRS, if your
spouse is a nonresident alien, he or she must have either an SSN or
ITIN if :
1. You file a joint return or
2. You file a separate return and claim an exemption for your spouse, or
3. Your spouse is filing a separate return.
For filing status, you can file either Married Filing Jointly ( see Nonresident to resident ) or simply Married Filing Separate.
[In the TurboTax program, you would follow the step-by-step
interview questions to choose the appropriate filing status, enter your
spouse information and leave the SSN blank, after print out the return ,
you can leave it blank or hand-write APPLIED in the space.]
If you want to file Married Filing Separate, you can qualify for an exemption for your spouse only if:
- Your spouse had no gross income.
-- Your spouse won't file a tax return.
- Your spouse didn't qualify as the dependent of another taxpayer.
Additionally,
you cannot e-file a tax return which does not include a SSN or ITIN.
If you fall under one of the above conditions, you will have to
manually apply for an Individual Taxpayer Identification Number ITIN on
Form W-7 for her.
See https://www.irs.gov/Individuals/General-ITIN-Information.
Although
you cannot e-file, you can still use the TurboTax program to prepare
your tax return and required forms. Then print, attach to the Form W-7
with the required documentation ( see the above link ) and submit
everything to the IRS Austin
