SSN for a NRA Spouse

[etphonehomefrance]

I'm afraid I have no experience filing state returns with TaxAct, so in this regard I can be of no assistance. I'm only familiar with filing Federal returns with their software. Good luck. 

[caeli]

Thank you @etphonehomefrance for that and for your quick response. I understand. Still, you've been very helpful. 🙂 

How about you, @C-G? Can you help me out since you also mentioned you filed your state return usimg TaxAct? Thank you very much! 

[C-G]

Hi @caeli,

"I would just like to clarify, when you used TaxAct to file your PA state return, since it has to be mailed as you said, did you write down "NRA" manually under your spouse's SSN? I used their system and so far, as you said, for the federal return, it auto populated "NRA" under the same field. But when I printed out the state return, it was left blank."

Apologies for the delayed response. Will share some notes that I have from last year:

In 2018, I filed all electronic. So for last year's tax filing (2019), to know which documents needed physically mailed/included for State, I downloaded my 2018 Total Year Return, scrolled to State, and noted anything that wasn't marked: "keep for your records". For myself, I had to provide:
> W2
> PA-40 DOR - handwrote "NRA" in replace of my spouses SSN
> PA Schedule-B
> PA Schedule W-2S (wage statement summary)
> If you owe money, then a Check, with Memo Line as:  "[last 4 of SSN] / Tax year 2020".
Obviously.. the docs will probably vary for you. And possibly, your prior year return, is not exact indication of what's required this year.
Who to mail to? I used this: https://libguides.marshall.edu/c.php?g=622678&p=4337331

Also, I called my local district tax office to confirm the process of handwriting "NRA". The woman said no problem, but advised to include a brief letter in with my Forms, explaining:

My Spouse, [name] is a [country of origin] Citizen. At no point in [tax year] did [spouse name] enter the United States; nor does she have any PA Sourced Income for [tax year].  She is currently considered a Non-Resident Alien (NRA). On Form PA-40, for "Spouse’s Social Security Number" I hand wrote "NRA" because she does not have a Social Security Number [SSN] and she does not qualify for an Individual Taxpayer Identification Number [ITIN].
It was acceptable to key-in "NRA" in replace of her "SSN/ITIN", when filling my Federal Taxes. If there any questions, please email me at: [email address removed] or, call at [phone number]

Good luck,
CG

[C-G]

This is not always correct. NRA in replace of SSN is a requirement if spouse does not qualify for ITIN or SSN.
TaxAct permits the characters: NRA when filing federal. When filing state, I can only speak on behalf of PA but, handwriting NRA and mailing (not eFile) is required.

[etphonehomefrance]

Hello,

Entering 'NRA' in the SSN/ITIN field on the 1040 federal form in the case of a NRA spouse who neither has nor needs an SSN/ITIN is apparently not a strict requirement. I successfully e-filed with  Free File Fillable Forms while leaving the SSN/ITIN field blank for my NRA spouse (because the software will not accept an alphabetical value in that field).  Good luck.

[ashish_kopre]

I have similar issue I am married but I was alone there in usa my wife was in india she never came to usa she dont have ssn or itin. riht now now I am in india how to to file return as turbotax doesnt allow and now I am also not there in USA

[etphonehomefrance]

You might try TaxAct, which will allow you to e-file under these conditions (married filing separately with a spouse who neither has nor requires an ITIN/SSN).

[kevinlaichroma]

Turbotax 2020 still does not allow SSN left blank. Neither does it provide NRA option. I think I'll switch to Taxact next year...

[satchel123]

I've been a paying customer of TurboTax Self Employed (the most expensive plan) for years.

For the 2021 tax year, I'll be officially switching to TaxAct due to TurboTax's total inability to handle NRA spouses.

I've also taken the liberty of posting this issue to a Facebook group of over 26,000 American expats, and told them how TaxAct can handle this issue just fine. I will remind them again come tax season just to be sure you lose more customers 😎

If anyone from Intuit is reading this, please fix this bug in your software ASAP. There are literally millions of American citizens living abroad who have foreign spouses, all of whom are required to file US taxes due to our draconian global tax system. That's millions more customers for you to extract money from!

I'll gladly return as a customer, and share the news with the expat group, once you fix this issue.

[Mike9241]

even the IRS gives conflicting info

https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse

If your spouse is neither a U.S. citizen nor a U.S. resident within the meaning of IRC section 7701(b)(1)(A) and you file a joint or separate 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.

without the spouse having an ITIN or SSN e-filing is supposedly not possible

while the "NRA" option would be nice (that's in the 1040 instructions) - technically form instructions have no official standing. there was even a tax case where taxpayers followed the form instructions but they didn't conform to the tax laws so the taxpayers lost

since the return must be printed and mailed

nothing prevents leaving the SSN blank

correcting any errors or omissions other than the SSN

then printing and writing NRA for spouses SSN/ITIN

[etphonehomefrance]

https://www.irs.gov/publications/p519#en_US_2020_publink

You must furnish a taxpayer identification number if you are:

An alien who has income effectively connected with the conduct of a U.S. trade or business at any time during the year;
An alien who has a U.S. office or place of business at any time during the year;
A nonresident spouse treated as a resident, as discussed in chapter 1; or
Any other alien who files a tax return, an amended return, or a refund claim (but not information returns).

[etphonehomefrance]

Hello,

I've just been reading the 1040 instructions for 2022 and noticed things have changed. 

"For electronic filing, enter the spouse's name or “NRA” if the  spouse doesn’t have an SSN or ITIN in the entry space below the filing status checkboxes."

IOW,  for NRA spouses who don't have or require an ITIN or SSN leave the SSN field blank and enter NRA in the name field (whether the first or last name field or both, I guess, is left as an exercise for the reader).

😉