Can I e-file a return that has a Nonresident Alien Spouse who does not have an SSN/ITIN?
Depending on the exact situation and filing status, a return with a non-resident alien spouse may be eligible for e-file.
To indicate that the spouse is a non-resident alien without a valid SSN or ITIN, on federal screen 1:
- leave the SSN box blank,
- enter NRA in the spouse First name field,
- check the box Nonresident alien,
- (optional) check the boxes Spouse is not filing a return and Spouse has no U.S. income, if applicable.
Generally, if Married Filing Separate (MFS), the return will be eligible for e-file.
If Married Filing Joint (MFJ), the spouse has to have a valid ITIN or SSN to be able to e-file (IRS would reject due to Business rule F1040-007-01).
On a Head of Household (HOH) return where the taxpayer is claiming a nonresident alien spouse's exemption, EF Message 5572 prevents e-filing. The IRS requires a valid SSN if both options Spouse is not filing a return and Spouse has no U.S. income are marked. If e-filed, the return would be rejected with code R0000-530-02.
See IRS Publication 501 for details on filing status requirements and claiming of exemptions.