Non Resident Marriage Disclosure

[NRA_bloke]

I was a resident alien in 2023. I got married during 2023 and was married on Dec 31. My marriage was overseas, my spouse is overseas, does not have any income related to the US, won't be filing a US tax return, is not a dependent on any tax return anywhere, and I left the US permanently in Oct 2023. I did not have any non-US income in 2023. I have just discovered that I cannot e-file due to my spouse not having ITIN/SSN. I don't believe my spouse can qualify for one either. Must I disclose this marriage to the IRS or is it legal for me to file as Single? My logic is that my marriage has not altered my tax situation in any way.

[DaveF1006 · Accepted solution]

Since you married on 12/31, the strict letter of the tax code states that you must file married. With this in mind though, I would recommend you file Married Filing Separately.  

1. Prepare your return in TurboTax by choosing the option as Married Filing Separately.
2. When you get to the Let’s get ready to e-file screen, select File by Mail.
3. TurboTax will give you an error regarding the missing Social Security number or ITIN for your spouse. Proceed to print with the error, but write Nonresident Alien or NRA in the space for your spouse’s Social Security number before mailing in your return.
4. Mail the return to the address on the instruction sheet that prints with the return.

If you would have waited one more day to get married, you could have filed single.