A teacher at an international school in Seoul gets halfway through her US tax return and stops at one line: her husband’s Social Security number. He is Korean, has never lived in the United States, and has no US number of any kind. For a moment, the whole return feels stuck.
It is exactly the kind of question Jorge Rivas, EA answers for Americans abroad, including the international school teachers he serves in South Korea.
The answer is simpler than that blank field suggests. A foreign spouse with no SSN or ITIN does not stop you from filing. You can file a separate return and write “NRA” where the number goes, file as head of household if you support a child, or choose to file jointly and apply for your spouse’s ITIN with the same return.
Who Counts as a Nonresident Alien Spouse?
Your spouse is a nonresident alien for US tax purposes if they are not a US citizen, have no green card, and have not spent enough days in the US to meet the substantial presence test. Most foreign spouses who have always lived abroad fit this description.
Can You File Without a US Tax Number for Your Spouse?
Yes. The Form 1040 instructions say that if your spouse doesn’t have and isn’t required to have an SSN or ITIN, you enter “NRA” in place of the number. Your spouse’s full name still goes next to the married filing separately.
That condition matters. A spouse with US income, such as rent from a house in the States, may need to file their own Form 1040NR and then needs an ITIN.
Many consumer programs reject a return without a nine digit spouse number. Never type in a placeholder. Software used by IRS e file Authorized Providers can often transmit these returns; otherwise they are mailed.
Which Filing Status Can You Use With a Nonresident Spouse?
Married Filing Separately
Married filing separately with a nonresident alien spouse is the default. Only your income goes on the return. You can still claim the Foreign Earned Income Exclusion or the Foreign Tax Credit if you qualify. The cost is a smaller standard deduction: 16,100 dollars for 2026, half the joint amount.
Head of Household With a Nonresident Spouse
If you paid more than half the cost of keeping up a home for a qualifying child or relative, you may file as head of household. Your spouse can’t be the person who qualifies you. For a parent raising a child abroad, this raises the 2026 standard deduction to 24,150 dollars.
Married Filing Jointly by Election
Section 6013(g) of the Internal Revenue Code lets you treat your spouse as a US resident for the whole year. You both sign a statement declaring the choice and listing each spouse’s name, address, and identification number, then attach it to the joint return. The worldwide income of both spouses goes on that return, and your spouse needs an ITIN.
That doesn’t automatically mean US tax on your spouse’s salary. A spouse who works abroad and qualifies can claim their own Foreign Earned Income Exclusion on a separate Form 2555.
Separate, Head of Household, or Joint: How Do They Compare?
| Married filing separately | Head of household | Joint by election | |
|---|---|---|---|
| Spouse needs ITIN? | No, unless they must file themselves | No, unless they must file themselves | Yes |
| Spouse’s income on your return? | No | No | Yes, from every country |
| 2026 standard deduction | $16,100 | $24,150 | $32,200 |
| Usually fits | Spouse has a solid foreign income | You support a child or relative | Spouse earns little or nothing |
How Do You Get an ITIN for Your Foreign Spouse?
Leave your spouse’s number blank on the joint return; the IRS adds the ITIN once assigned. Next, complete Form W7. Check box e, “Spouse of U.S. citizen/resident alien,” and enter your name and SSN as the US spouse. Attach it to the front of the return. A spouse eligible for a Social Security number should apply for that instead.
Identity documents are where most families get nervous. Few people like the idea of mailing an original passport across the world and waiting weeks for it to come back.
A valid passport is the only document the IRS accepts on its own. Without one, the IRS needs two documents, one proving identity and one proving foreign status, with at least one showing a photo. A Certifying Acceptance Agent, in the US or abroad, can verify originals in person and return them.
Mail the package to the IRS ITIN Operation in Austin, Texas, not the regular return address. The IRS says to allow about 7 weeks, or 9 to 11 weeks during tax season or when applying from overseas. Because the W7 travels with the return, that wait comes after mailing, not before your deadline. A missing signature or uncertified copy means rejection.
Where and When Do You Mail the Return?
Mailed from abroad without a payment, a separate or head of household return goes to the Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA. With a payment, the IRS lists P.O. Box 1303, Charlotte, NC 28201-1303. Check the IRS “Where to File” page before mailing.
If you live outside the US on the April due date, you get an automatic two month extension to file. Interest on any tax owed still runs from April. Under a 2002 IRS revenue ruling, a return mailed from another country counts as on time if it carries an official postmark dated by the deadline.
What Changes When You Choose to File Jointly?
Your spouse’s foreign accounts can come into play. Treasury regulations treat an electing spouse as a specified individual for Form 8938, so their foreign assets may need reporting above the thresholds. FBAR follows different rules: the election alone doesn’t make your spouse a US person for FBAR, but accounts you hold together still count on your own FBAR. Your spouse also generally gives up treaty benefits as a resident of their home country while the election is in effect.
Only the first year must be joint. Later years can be joint or separate, but both spouses keep reporting worldwide income until the election is suspended or ended. Once ended, it can never be made again, even with a different spouse.
Separate returns can generally be switched to joint later on an amended return, within three years of the original filing. A joint return generally can’t become separate returns after the deadline.
Reviewing these trade offs is part of Jorge’s free consultation, and his FBAR and FATCA compliance service handles the reporting side for couples who choose the election.
Which Status Should You Choose?
It depends mostly on your spouse’s income. A spouse in Manila who stays home with the children adds no income to a joint return while doubling the standard deduction, so joint usually wins. A spouse in Germany with a strong salary is different, because German tax credits may not cover all of it on a US return.
That is why running the numbers both ways matters, and Jorge can do that comparison with your actual figures before anything is filed.
A spouse who moves to the US partway through the year falls under a different election, Section 6013(h). And under the 2025 tax law, the Child Tax Credit needs an SSN for the child and the claimant, but on a joint return only one spouse needs one.
What If Past Returns Were Filed Wrong, or Not at All?
Some readers reach this point with a sinking feeling. They have filed as single for years, or haven’t filed at all since moving abroad, and now worry about what the IRS will say. Both situations can be fixed, and most people in them did nothing worse than not knowing the rule.
A married person can’t use single status, so those returns are corrected on Form 1040X. For expats whose missed filings were not willful, the Streamlined Foreign Offshore Procedures generally require three years of returns, six years of FBARs, and a signed non willfulness certification, with no offshore penalty for those who qualify. Tax and interest are still due.
Why Does an Enrolled Agent Matter for This Kind of Return?
An Enrolled Agent holds the highest credential the IRS awards and has unlimited rights to represent taxpayers before the IRS, so Jorge can handle ITIN notices and questions about earlier years, not just prepare the current return. He is an IRS e file Authorized Provider and is listed in the IRS Tax Professional Directory, which means his credentials can be checked publicly. His practice focuses entirely on Americans abroad, especially international school teachers, missionaries, and expat professionals.
Choose the Right Filing Status Before You Mail Anything
Choosing the wrong status means amending and waiting, and nobody wants a second round of IRS letters arriving on the other side of the world, months after the first return went out.
In a free 15 minute consultation, Jorge reviews your spouse’s income and your children, explains whether “NRA” works or an ITIN is needed, and outlines what it takes to get and stay compliant, including any past years that need correcting. Everything happens 100 percent remotely by video call and secure document portal, for clients in more than 15 countries, with no obligation. Book through the contact page, call (803) 467-5815 or (843) 353-0571, or email Jorge.Rivas@RatliffCPAFirm.com.
Frequently Asked Questions
Can you file as single if your spouse lives abroad?
No. If you are married on December 31, you file married filing separately, head of household if you qualify, or jointly by election.
Can you file as head of household just because you live apart?
No. You need a qualifying person, such as a child you support, and your spouse can’t be that person.
Does your spouse have to sign the election statement?
Yes. The IRS requires the statement attached to the first joint return to be signed by both spouses.
Does an ITIN give your spouse immigration status or the right to work?
No. An ITIN is only for tax reporting. It doesn’t authorize work, create immigration status, or bring Social Security benefits.
Do ITINs expire?
Yes. An ITIN expires if it isn’t used on a federal tax return for three consecutive years.
Does the IRS charge for an ITIN?
No IRS fee applies. Private acceptance agents set their own fees.
Can your spouse apply for an ITIN without visiting the US?
Yes. The application can be mailed with the return or handled by an IRS approved agent abroad.