Can I e-file a return that has a Nonresident Alien Spouse who does not have an SSN/ITIN?
If the non-resident alien spouse does not have a valid SSN or ITIN, the return must be paper-filed. In this situation, on federal screen 1, leave the SSN box blank and enter NRA in the spouse First Name field. Check boxes for Nonresident alien, Spouse is not filing a return, and Spouse has no U.S. income are available to be selected, if applicable.
A return with filing status Head of Household (HOH) for an individual claiming a nonresident alien spouse's exemption would be rejected with R0000-530-02, if e-filed. Beginning in Drake16, EF Message 5572 will prevent e-filing of the HOH return.
If the filing status is Married Filing Separate (MFS), and the nonresident alien spouse does not have a valid SSN/ITIN, the return must be also paper-filed (see EF message 0071):
See IRS Publication 501 for details on filing status requirements and claiming of exemptions.
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