I keep seeing the same, seemingly standard reply to questions about filing separately for a foreign spouse without a SSN that I should write "non-resident alien" where it asks for your spouse's SSN and paper/mail file the return. However, there is nothing on the IRS website that says that you can actually do this (write "non-resident alien" on the return for a NRA spouse in place of a SSN/ITIN).
I just want to make sure that this is legitimate before actually sending it in like that. The other issue, is that the standard reply mentions that the NRA spouse should apply for a ITIN, but I'm not clear what situations they would need to apply for a ITIN because it does not seem to be absolutely required. In my case, I don't think I would need to request an ITIN for this foreign spouse since, as mentioned above, I won't be claiming him as an exception and he has no U.S. related finances/income and therefore he wouldn't have any reason to file a return.
When I try to write NRA where they ask for the SS#/ITIN on the TurboTax form, it won't let me write anything but numbers. What can I do? In the "Learn more" box it says "If you/your spouse/your child don’t/doesn't have either a Social Security number (SSN) or an Individual Taxpayer ID number (ITIN), you’ll need to get one or the other before you can file a tax return." But I've learned that this isn't true in the case of my husband who is NRA living outside the US with no US-sourced income.
Thank you. I was hoping to file electronically since I don't live in the US, but if that's my only option I'll take it.
can I have my foreign spouse apply for an ITIN for me to be able to take his exemption but not to be treated as resident as we are not filling jointly since he does not have any income/finances to report from USA. In that case can I do that?
I did the "print it out and write in NRA" and ended up getting audited, luckily I bought the turbo tax audit protection that they were able to resolve the situation without any penalties or fee's but it took 8 months
I've had several years of returns go thru with other services that allow NRA to be put in name space thru online filing. Unfortunately, it is not e-filable for free at my age (TAXACT)
Publication 17 says to write NRA in the box, see page 25: http://www.irs.gov/pub/irs-pdf/p17.pdf
And you are right that you do not need to apply for an ITIN if you do not claim an exemption and do not elect to treat the NRA spouse as resident alien.
Thank you for your reply! I read all of page 25 (including the part about exemptions for NRA spouse) and could not find the part that states that it is acceptable/recommended to write "NRA" on the return for the spouse's SSN when filing separetly. Please clarify if you can. Thanks!
It's page 25 as shown in acrobat, not page 25 as written on the page. Sorry about that.
It says:
You can file Form 1040. If your taxable in-
come is less than $100,000, you may be able to
file Form 1040A. Select this filing status by
checking the box on line 3 of either form. Enter
your spouse's full name and SSN or ITIN in the
spaces provided. If your spouse does not have
and is not required to have an SSN or ITIN, en-
ter “NRA” in the space for your spouse's SSN.
Use the
Married filing separately
column of the
Tax Table or Section C of the Tax Computation
Worksheet to figure your tax
Ah, I see it there now, thank you very, very much for your help!
Yes, I did this last year, and had no problem. (but I filed a paper return)
Is there any way to get TurboTax to do it?
I read that you have to white out the fake SSN you put in because with Turbo Tax you have to enter in some number they also recommended that mail in your return.
Can someone explain what you mean when you say "you do not need to apply for an ITIN if you do not claim an exemption"? What do you mean by exemption? Also, if you write "NRA" do you have to submit proof of your nonresident alien spouse's NRA tax status (such as evidence of substantial presence test or no US income)?
Finally, do you know if it's generally OK to write NRA on state tax returns as well? Obviously, it could vary state by state, but I'm curious about people's opinions as to general practice.
If the spouse isn't in the USA and doesn't plan to be, he can't be forced to get a US taxpayer ID number. But a married taxpayer in the US cannot legally file as "single". If they file MFS you can't just skip the part where the spouse ID is required.. So NRA explains why it isn't being supplied. How could a state require that a number exist?
I would like clarification on this as well.
@theklahy an exemption is a deduction off of your taxes -- the more exemptions, the less tax you pay. <a rel="nofollow" target="_blank" href="http://blog.turbotax.intuit.com/taxes-101/personal-income-tax-exemptions-explained-2143/">http://blog.turbotax.intuit.com/taxes-101/personal-income-tax-exemptions-explained-2143/</a>
When writing 'NRA' in place of a SSN/ITIN will the spouse's exemption still be honored? I've read other posts that mention they did not get the spouses exemption until they got and submitted their tax returns with an ITIN.
please post a new question with as much info as possible. This thread is 1 year old
If you are filing a joint return, the alien spouse must have a SSN/ITIN. If you are filing as married filing separately, then the alien spouse does not need a SSN/ITIN, and you can put "NRA" in the space for the spouse's SSN.
The difference is that, if filing as separate, you only report (and pay taxes on) the US citizen spouse's income, and get only one exemption. If filing jointly, you must report and pay taxes on both spouses' incomes, but you get 2 exemptions.
If you want to file a joint return and if the spouse gets a tax ID within 3 years then you can file an amended return with that information.
Hello, I am so glad I found this thread I am working on my taxes as well and I am having the same problem! We choose to file married filling separate since my spouse is foreign. The problem is that turbo tax is still applying a second exemption including my spouse. and I do not know how to remove it. The only way possible is to change my filling status to single. But I cannot file that way cause I am legally married. What can I do in this case. Any help will be greatly appreciated. Please!!
Hello Bine22. My spouse and I live currently in England, I moved here since august 2015. but I still own a condo back in the US is currently for sale at this time. So I am very confused how I should file my taxes. My spouse did lived with me for part of 2015 coming and going on a tourist visa but never worked or make any income while in the usa.
So what if that foreign spouse lives in a different country they will not issue a TIN even when you file W7.