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If they do not have an SSN or ITIN and you choose to file Married Filing Separate, you can try typing NRA in as your spouses last name. Make sure you put a check mark in the box that says My spouse is a Non-Resident alien in the My info section. When you get to the end and try to transmit the return, ignore the e-file errors regarding your NRA spouse and select transmit your return. If that does not work you will need to print and mail your return and write NRA (Non Resident Alien) in the space for her SSN. When you print your return, the instructions for mailing your return will be printed on the cover sheet of your return.
If you are maintaining a household for a qualified dependent, and you do not choose to treat your non resident alien spouse as a resident alien, you may be able to file as head of household and then you would not need to include your spouse on your return as all.
To qualify, you have to meet certain criteria. To file as Head of Household, you have to:
If your spouse chooses to be treated as an US Citizen for tax purposes, and you want to file as Married Filing Joint, you would need to include their income on your return. If you choose filing jointly, and they do not already have a SSN or ITIN, you will need to print and mail your return along with the W-7 and any other required documents to
IRS
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
The benefit to filing as Married Filing Jointly with a spouse that has no income is that your standard deduction is increased to $31,500 instead of $15,750 and you are not excluded from several of the credits. So depending on your current tax situation and his worldwide income, it may benefit you to include him on your return.
Married Filing Joint versus Separate
There is No checkbox on my wife's info for - My spouse is a Non-Resident alien in the My info section. Should I print int and put NRA on social security area since that's what is asking for. They do need the last name on there
After you enter your wife's name, date of birth and occupation (she could be "housewife" or "unemployed" since she isn't working) and click Continue, you'll get a screen titled "Tell us more about [wife's name]". On that screen, the 3rd selection from the bottom is "[Wife's name] is a nonresident alien spouse or dual-status alien spouse". In your information, in the "About your household" section, you selected Plan to file separately or as Head of Household".
Because your wife doesn't have a Social Security Number or ITIN, you won't be able to file the return electronically. You can mail the return, but you should also consider having your wife apply for an ITIN and mail that along with the tax return. The IRS has Taxpayer Advocate Services that can help you with that. Or you can find a Certifying Acceptance Agent who can help you with filling the W-7 form to mail with your return.
This article from TurboTax has helpful information about the process of filing a tax return with a non-resident spouse.
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