Spouse resident alien for tax purposes with no income and no SSN

[Jose Angel-Martinez]

My spouse is resident alien for tax purposes; however, she hasn't had any income, she doesn't not work and didn't apply for SSN even though she is eligible for it. Besides applying for SSN (we had no enough time for this), how can I fill taxes?

[MarilynG1]

You can file as Married Filing Jointly and mail in your return, with a Form W-7 attached to apply for an ITIN for your spouse.

Here's  options and instructions for Filing Taxes with an NRA Spouse. 

[Jose Angel-Martinez]

Dear MarilynG1,

Thanks for your reply. I still have a question: When I downloaded the form W-7, it says that "Don’t submit this form if you are eligible to get, a U.S. social security number (SSN)". My wife is eligible for SSN. So, it is legal to go ahead and apply for the ITIN even though that warning?

[Vanessa A]

Since the form says do not file if you are eligible for a SSN and your wife is eligible for a SSN, then you should not file for an ITIN. You can apply for the SSN and file an extension for your taxes.  

[Jose Angel-Martinez]

Dear Vanessa,

Thanks for your reply. Can I put my wife as non-resident alien for tax purposes and file as head of household (we have one dependent)?

We will be leaving the country for good in less than three months, I think we won't have time to get the SSN by then and she may have to travel out of the US in one month. What happen if we apply and file taxes and then the SSN is denied?

[Vanessa A]

Did your wife live with you at any point during the last 6 months of 2023?  If so, then no, you cannot file as Head of Household. 

You would be able to file as Married Filing Separately. Since 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. 

If you file and the SSN is denied, the IRS would make adjustments to your return accordingly denying any credits or deductions that are not allowed for someone without a SSN. 

[Jose Angel-Martinez]

Hi Vanessa, 

Thanks again. My wife and daughter (US-citizen with SSN) traveled outside US (visiting family) for a month within the last 6 months of 2023. Otherwise they lived with me all the time.

Turbotax in the married setting, only gives me the option of filling "jointly" or "separately or as head of household (special rules apply)".  I can't find an option of filling separately only. it automatically gives me the head of household. 

[Vanessa A]

You should see an option of Married Filing Separately.  If your spouse lived with you all but one month for the last 6 months of the year, it sounds like you answered something incorrectly in TurboTax for it to give you Head of Household. 

[deenee13]

In this scenario if we are filling by mail what to enter at spouse's SSN column ?

[Vanessa A]

If you are filing by mail, then you can enter NRA for your spouses SSN if they do not have an ITIN.  If they have an ITIN, enter the ITIN.