"NRA" instead of ITIN on tax return?

[ar & rk 3]

Hi, I have applied for I-130 for my wife in Canada and it is under processing. In my federal and state taxes that I am about to file, I am using Married Filing Separate filing status and filing paper. My question is if I absolutely need an ITIN or can I just write "NRA" in the SSN field on the form? It seems like the instructions allow us to use "NRA" instead of obtaining an ITIN. My understanding is that an ITIN is only needed if the foreign spouse is required to file a US return or if he/she should be included in the return as Married Filing Joint. Can I write "NRA" and skip getting an ITIN?

[Crazy Cat 41,804]

If filing as "Married- Filing Separately", you can simply enter the spouse's name in the appropriate box, then write "NRA" in the SSN box.  Of course, if filing a joint return, a SSN or ITIN is required. 

Edited April 13, 2022 by Crazy Cat

[Crazy Cat 41,804]

35 minutes ago, ar & rk said:

I am using Married Filing Separate filing status and filing paper.

My hat is off to you for filing correctly.  We see many tax "Professionals" telling married members they can file as "single"....which is inaccurate.....

Edited April 13, 2022 by Crazy Cat

[ar & rk 3]

Thanks.. and I am assuming there is no immigration requirement to file "Married Filing Jointly". Is that correct?  

[Mike E 11,739]

7 minutes ago, ar & rk said:

Thanks.. and I am assuming there is no immigration requirement to file "Married Filing Jointly". Is that correct?  

Correct.  There are couples with zero immigration plans who file taxes this way.  Some of them live together outside the USA, and some have a long distance marriage by choice.  I surmise that eventually some get an ITIN for the NRA to enable electronic filing of taxes.  

[Crazy Cat 41,804]

20 minutes ago, ar & rk said:

Thanks.. and I am assuming there is no immigration requirement to file "Married Filing Jointly". Is that correct?  

No requirement.  Filing jointly is a good piece of evidence which can be used, but I always choose the sound tax strategy based on economics.  There is no obligation to pay more tax than you (or I) legally owe.  

[Wuozopo 4,293]

29 minutes ago, ar & rk said:

Hi, I have applied for I-130 for my wife in Canada and it is under processing. In my federal and state taxes that I am about to file, I am using Married Filing Separate filing status and filing paper. My question is if I absolutely need an ITIN or can I just write "NRA" in the SSN field on the form? It seems like the instructions allow us to use "NRA" instead of obtaining an ITIN. My understanding is that an ITIN is only needed if the foreign spouse is required to file a US return or if he/she should be included in the return as Married Filing Joint. Can I write "NRA" and skip getting an ITIN?

 

26 minutes ago, Crazy Cat said:

If filing as "Married- Filing Separately", you can simply enter the spouse's name in the appropriate box, then write "NRA" in the SSN box.  Of course, if filing a joint return, a SSN or ITIN is required. 

The 2021  instructions do not say write NRA in the SSN field. See page 14 under Married Filing Separately.

 

If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA” in the entry space below the filing status checkboxes.

For electronic filing, enter the spouse's name or “NRA” if the spouse doesn’t have an SSN or ITIN in the entry space below the filing status check boxes.
 

 

[Crazy Cat 41,804]

4 minutes ago, Wuozopo said:

 

The 2021  instructions do not say write NRA in the SSN field. See page 14 under Married Filing Separately.

 

If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA” in the entry space below the filing status checkboxes.

For electronic filing, enter the spouse's name or “NRA” if the spouse doesn’t have an SSN or ITIN in the entry space below the filing status check boxes.
 

 

Thanks....New change for 2021.  I actually like that .....

[ar & rk 3]

9 minutes ago, Wuozopo said:

 

The 2021  instructions do not say write NRA in the SSN field. See page 14 under Married Filing Separately.

 

If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA” in the entry space below the filing status checkboxes.

For electronic filing, enter the spouse's name or “NRA” if the spouse doesn’t have an SSN or ITIN in the entry space below the filing status check boxes.
 

 

Thank you! 
Does anyone know if this allows the form to be e-filed?

[Crazy Cat 41,804]

Just now, ar & rk said:

Thank you! 
Does anyone know if this allows the form to be e-filed?

Depends on the software......Until recently, it could not be filed electronically, but I think some software will allow it now. 

[Wuozopo 4,293]

9 minutes ago, Crazy Cat said:

Thanks....New change for 2021.  I actually like that .....

Yes a change. Here’s a comparison

 

2020 instructions

Be sure to enter your spouse’s SSN or ITIN in the space for spouse’s SSN on Form 1040 or 1040-SR. If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA.”
 

2021 instructions

Be sure to enter your spouse’s SSN or ITIN in the space for spouse’s SSN on Form 1040 or 1040-SR.

If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA” in the entry space below the filing status checkboxes.
For electronic filing, enter the spouse's name or “NRA” if the spouse doesn’t have an SSN or ITIN in the entry space below the filing status check boxes.

 

13 minutes ago, ar & rk said:

Does anyone know if this allows the form to be e-filed?

Whether efiling works depends on the software programming of each manufacturer and whether they accommodated the change. Try it and see if it nags for a SSN before it will efile. My money is on likely won’t work, but I don’t know and won’t be trying it out. Let us know when you try. Name the software too. 

[Mike E 11,739]

What amazing news @Wuozopo 

 

This deserves its own (pinned) post.  To be able to electronically file in this situation will end thousands of migraines 

[Wuozopo 4,293]

1 hour ago, Mike E said:

What amazing news @Wuozopo 

 

This deserves its own (pinned) post.  To be able to electronically file in this situation will end thousands of migraines 

People need to try it out and report.. I suppose I could give TurboTax a whirl. 
 

[Wuozopo 4,293]

@Mike E
 

TurboTax experience. Fake return for John Smith. Wife name Mary Smith. Married Filing Separately. 

It kept asking me for Mary’s SSN. I ignored. It also would not take alpha characters (NRA) in the SSN field.

 

The only way I could get NRA on the spouse line was edit her personal worksheet and put her last name as “Smith NRA” because that’s what populates the spouse name under the MFS filing status on the 1040.  Could not override or edit on the 1040 itself.

 

I actually got to the part for the final click to e-file which was promising. So I stopped because it was fake name, address, SSN, W2, email, phone, etc. Perhaps it would have rejected or perhaps gone to the IRS who has to accept the coding that comes to them from TurboTax.  Then you get a notice that the IRS has accepted your tax return.  Just didn’t want to mess around with the IRS and fake info. . 
 

Fake “John Smith” owed $108. Maybe the IRS would have accepted it just to get the $108. 😂 

 

Results: Inconclusive

[Mike E 11,739]

@Wuozopo
 

So that is promising because it seems it would let you e-file without an SSN or ITIN.  Thanks.