Writing "non-resident alien" in place of SSN for foreign spouse on "married but filing separately" return -- can you really do this?

[archin2000]

to ftorre104, what documents they need to apply ITIN for NRA spouse? spouse not have been in US.

[benblathe]

If you Google W7 form you can download the application and directions.

[null330]

In Publication 501 for tax year 2016, page 6, under the sub heading How To File is the following sentence:  "If your spouse doesn't have and isn't required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN."  So yes, the IRS does allow one to enter NRA in the box for the social security number for a non resident alien spouse.

[hmerzbacher]

In the 2014 version of Pub 17, the instructions about writing "NRA" in the Social Security field if your spouse is a non resident alien appear on Page 22

[bine22]

thanks for the update!