How to File Taxes If Spouse Does Not Have SSN or ITIN

Filing a federal tax return when your spouse is a foreign national without a Social Security Number or an Individual Taxpayer Identification Number (ITIN) requires following specific procedures. The Internal Revenue Service (IRS) has established these rules for U.S. citizens and resident aliens to meet their tax obligations while choosing the most suitable filing path for their family’s financial circumstances.

Determining Your Filing Status Options

Your primary decision revolves around three potential filing statuses, each with distinct financial consequences. The default status is Married Filing Separately (MFS). This choice isolates your income for tax purposes, meaning your spouse’s foreign income is not subject to U.S. taxation. While simpler, MFS comes with significant drawbacks, including a lower standard deduction and ineligibility for valuable credits like the Earned Income Tax Credit, education credits, and certain deductions for retirement savings.

A second option is to file as Married Filing Jointly (MFJ). To do this, you must elect to treat your nonresident alien spouse as a U.S. resident for tax purposes for the entire year. This choice requires you to obtain an ITIN for your spouse and means their worldwide income must be reported and potentially taxed in the U.S. You formalize this decision by attaching a signed statement to your return declaring your choice under Internal Revenue Code Section 6013.

A third, more advantageous alternative to MFS may be available if you meet strict criteria. You may be able to file as Head of Household (HoH) if you are considered “unmarried” for tax purposes. This requires that your spouse was a nonresident alien at any point during the year, you did not choose to treat them as a resident for tax purposes, and they did not live in your home for the last six months of the tax year. Additionally, you must have paid for more than half the cost of maintaining your household and have a qualifying child or dependent.

Applying for an ITIN to File Jointly

Should you choose to file a joint return, securing an ITIN for your spouse is a mandatory step. The application process centers on Form W-7, Application for IRS Individual Taxpayer Identification Number. On this form, you must indicate the reason for applying; for a spouse on a joint return, you would check box “b”. This form requires the attachment of documentation to prove your spouse’s foreign status and identity.

The IRS has stringent documentation rules for Form W-7 applications. A valid, unexpired foreign passport is the only standalone document that proves both identity and foreign status. If you do not provide a passport, you must submit a combination of at least two other current documents, one of which must contain a photograph. Documents other than a passport must be certified copies obtained directly from the issuing agency, as notarized copies are not accepted.

Submitting Your Tax Return and ITIN Application

Once you have completed your joint Form 1040 and your spouse’s Form W-7, you must assemble the full application package. This package includes the Form W-7, the original or certified identity documents, and your completed and signed joint tax return. A tax return filed with a new ITIN application cannot be electronically filed and must be mailed.

You must mail the package to the specific IRS service center designated in the Form W-7 instructions. Using the standard address for tax returns will lead to processing delays. After mailing the package, expect a processing time of seven to eleven weeks for the ITIN to be issued, though this can take longer during peak tax season. Your spouse’s original or certified documents will be returned to you by mail, and the ITIN will arrive in a separate letter from the IRS.

Filing Without an ITIN Application

If you decide against applying for an ITIN and choose to file as Married Filing Separately, the process is different. You will complete your Form 1040 using the MFS status. In the space designated for your spouse’s Social Security Number, you should write “NRA” to signify that your spouse is a Nonresident Alien; do not leave it blank or enter random numbers.

While these returns have traditionally been mailed, some tax preparation software may now permit you to e-file by entering “NRA.” By choosing this path, you are only reporting your own income and will be subject to the less favorable tax rules associated with the MFS status. Your spouse has no U.S. tax filing obligation unless they have income from U.S. sources, which would require them to file their own separate Form 1040-NR.

Should you qualify for Head of Household status, you would file a Form 1040 indicating that status and list your qualifying child or dependent as required. On the return, you are not required to provide information about your nonresident spouse, as you are considered unmarried for filing purposes under these specific circumstances.