Foreign spouse, not filing jointly

As a United States citizen (or a Permanent Resident), married to a nonresident alien, you have some choices on how to file your US tax return.  Those options are discussed below, just for your reference.  However, if you've already made your decision to file separately, on paper and by mail (which you will need to do, rather than e-filing, if your spouse doesn't have a US Social Security Number or an ITIN), then you can use the number 999-88-9999, 999-88-9998 or 999-88-9987 as a "placeholder" for her in the program, which should allow you to proceed past the error check, and then to print it.  You should then "white out" your spouse's ID number, wherever it is shown on the tax return, and then replace it by writing in blue or black pen the words "Nonresident Alien" or simply "NRA."  That is how you can (paper file) your tax return as Married Filing Separately, where you nonresident alien spouse has no SSN or ITIN.

It is also helpful to point out that you cannot file a tax return as single, and ignore your nonresident alien spouse.  (We mention that fact because we are sometimes asked.)  Additionally, it is useful to know that the IRS considers those persons who are married as of midnight on December 31st of the year to have been married the whole entire year, for income tax purposes.

That said, as was indicated above, here are your filing choices, speaking generally.

Option # 1:  You can file your US tax return as Married Filing Separately, and just report your own income there.  This is the pathway you indicate you are following.  It is typically easier to do, mechanically, than is the other main option described below.

With this broad choice you can also claim a personal exemption for your spouse, if your spouse had no gross taxable income for U.S. tax purposes, and was not the dependent of another taxpayer.  This mirrors the similar rule for US citizens and resident aliens filing as Married Filing Separately to claim the personal (dependency) exemption for their spouse, where that spouse has no taxable income, is not filing a separate tax return, and is not claimed as a dependent on any other taxpayer’s return.  But, in order to do this and claim the personal exemption, your spouse must also have a valid Social Security Number or an ITIN.

Option # 2:  You can elect to include your nonresident spouse on your US income tax return (which may be more or less tax favorable than Married Filing Separately); and file as Married Filing Jointly; but you would need to file a paper Form 1040 tax return in order to do so.  The somewhat complicated process for completing this type of tax return is explained in detail at the IRS.gov website here:

https://www.irs.gov/individuals/international-taxpayers/u-s-citizens-and-resident-aliens-abroad-nonresident-alien-spouse

Such a tax return (Option # 2) is probably best done by a professional tax preparer.

If you choose Option # 1 and have any difficultly with that, then having the tax return prepared by a professional is also an option here too.

TurboTax has a helpful Frequently Asked Questions webpage about claiming international spouses and children, and you may wish to look at that as well.  Here is the link:

https://turbotax.intuit.com/tax-tools/tax-tips/Taxes-101/Claiming-a-Non-Citizen-Spouse-and-Children-On-Your-Taxes-/INF27549.html

Also, you can read the complete answer to a similar question that was asked here about a year ago.  There is some good information and advice in there as well:

https://ttlc.intuit.com/questions/3089728-how-can-i-file-taxes-with-my-new-foreign-spouse-who-doesn-t-have-a-social-security-number

Thank you for asking this important question.