"NRA" instead of ITIN on tax return?

[ar & rk 3]

11 minutes ago, Crazy Cat said:

 I also filed "Married- Filing Separately" in 2015 and 2016....by paper.  In 2017, the year my wife entered the US as a legal resident, I also filed separately since my wife had considerable foreign income.  She was a dual status alien that year.  I have found pay1040.com to be conveniently online, safe, and very inexpensive when paying additional owed taxes.  I have used them for several years with no problems.  

You can amend your taxes after your spouse receives a SSN to correct the filing status.  

Is MFS not correct? If I were to file Joint, I would end up owing considerable amount of taxes due to my wife's significant income (I did calculations for both statuses and MFS saves me more). Just wanted to make sure that I can just use MFS status?

[Crazy Cat 41,806]

1 minute ago, ar & rk said:

Is MFS not correct? If I were to file Joint, I would end up owing considerable amount of taxes due to my wife's significant income (I did calculations for both statuses and MFS saves me more). Just wanted to make sure that I can just use MFS status?

You cannot legally file as "Single" if you are married.   In your situation (spouse does not have a SSN/ITIN), you are limited to either MFS or HOH.  

[ar & rk 3]

28 minutes ago, Crazy Cat said:

You cannot legally file as "Single" if you are married.   In your situation (spouse does not have a SSN/ITIN), you are limited to either MFS or HOH.  

Yes that's correct. I am filing as Married but the question was if MFS or MFJ is correct to use. So, either filing status is ok to use. To file MFJ, two things to consider are
1) an ITIN application needs to be included with the return

2) it would have to make economic sense to use (generally, MFJ is better when foreign spouse does not work or does not have significantly high income in USD)
 

I agree that we cannot file as Single status in the year we got married.

[ar & rk 3]

2 hours ago, Crazy Cat said:

You cannot legally file as "Single" if you are married.   In your situation (spouse does not have a SSN/ITIN), you are limited to either MFS or HOH.  

sorry to bother you with another question but can I ask if should also do the same with the State return? (i.e. name + "NRA" and leave the SSN box empty)?

[Crazy Cat 41,806]

Just now, ar & rk said:

sorry to bother you with another question but can I ask if should also do the same with the State return? (i.e. name + "NRA" and leave the SSN box empty)?

I think that is what I did in 2015 & 2016 (when I lived in a state with an income tax).  I didn't have any issues doing so in my state at the time. 

[Wuozopo 4,293]

9 hours ago, ar & rk said:

sorry to bother you with another question but can I ask if should also do the same with the State return? (i.e. name + "NRA" and leave the SSN box empty)?

It depends on your state. Do they even ask for spouse name and SSN? A state ‘s rules for income tax do not necessarily follow IRS rules. And each state is different. You should get the instructions for your state form and read what they say about filing status and what to put on the form.

[ar & rk 3]

16 minutes ago, Wuozopo said:

It depends on your state. Do they even ask for spouse name and SSN? A state ‘s rules for income tax do not necessarily follow IRS rules. And each state is different. You should get the instructions for your state form and read what they say about filing status and what to put on the form.

I am in VA and yes, they require spouse's information. However, they also have Married Filing Separately status, just like the IRS. The state instructions are not crystal clear like Form 1040 instructions are about "NRA". The only part that state instructions mention is if the NRA has an obligation to file. It does not specifically say what is quoted in this thread above about IRS' instructions.

[JD2 72]

On 4/13/2022 at 9:26 AM, 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.
 

 

My accountant prepared my brother's paper filing for him and only put his wife's name; no "- NRA" after the name.  We both married non-resident aliens last year.  So I should tell my accountant to do it like in this pic?  It's a 2021 filing (I had to get an extension).  I assumed you only need a spouse SSN or ITIN if you are MFJ.

Edited June 16, 2022 by JD2

[Wuozopo 4,293]

2 hours ago, JD2 said:

My accountant prepared my brother's paper filing for him and only put his wife's name; no "- NRA" after the name.  We both married non-resident aliens last year.  So I should tell my accountant to do it like in this pic?  It's a 2021 filing (I had to get an extension).  I assumed you only need a spouse SSN or ITIN if you are MFJ.

 You can refer your accountant to read the 2021 instructions on page 14 under Married Filing Separately. It mentions NRA there in the first 2 paragraphs. 

Edited June 16, 2022 by Wuozopo

[JD2 72]

26 minutes ago, Wuozopo said:

 You can refer your accountant to read the 2021 instructions on page 14 under Married Filing Separately. It mentions NRA there in the first 2 paragraphs. 

Thanks for leading me to that page.  So "Spouse First Name Middle Name Last Name - NRA" in the entry space below the filing status checkboxes.  And, leave the spouse's first name & middle initial, spouse's last name, and spouse's SSN boxes all blank.  I'm surprised no one in the immigration YouTube space has done a detailed video on this.  The few who cover this are vague and not very practical.  Before I found this discussion, I found very little detailed info on how to do this.

[Wuozopo 4,293]

3 hours ago, JD2 said:

Thanks for leading me to that page.  So "Spouse First Name Middle Name Last Name - NRA" in the entry space below the filing status checkboxes.  And, leave the spouse's first name & middle initial, spouse's last name, and spouse's SSN boxes all blank.  I'm surprised no one in the immigration YouTube space has done a detailed video on this.  The few who cover this are vague and not very practical.  Before I found this discussion, I found very little detailed info on how to do this.

I’m not familiar with YouTube Immigration.  I got through immigration and taxes by going to the source…the instructions for the forms. 
 

Concerning the spouse line (under your name) on form 1040:

Read what it says on the form—

“If joint return, spouse’s first name and middle initial initial”

Your return is not joint. Don’t fill out the line. 

[JD2 72]

5 minutes ago, Wuozopo said:

I’m not familiar with YouTube Immigration.  I got through immigration and taxes by going to the source…the instructions for the forms. 
 

Concerning the spouse line (under your name) on form 1040:

Read what it says on the form—

“If joint return, spouse’s first name and middle initial initial”

Your return is not joint. Don’t fill out the line. 

Yes, I saw that.  Thanks for your help.  The instructions are also a bit vague in that you could read it to mean put "NRA" but not your spouse's name in the entry space.  But I think the way you've got it makes the most sense.

[JD2 72]

18 hours ago, Wuozopo said:

I’m not familiar with YouTube Immigration.  I got through immigration and taxes by going to the source…the instructions for the forms. 
 

Concerning the spouse line (under your name) on form 1040:

Read what it says on the form—

“If joint return, spouse’s first name and middle initial initial”

Your return is not joint. Don’t fill out the line. 

Has your filing been processed yet?  I'm assuming it will take a while.

[Wuozopo 4,293]

11 hours ago, JD2 said:

Has your filing been processed yet?  I'm assuming it will take a while.

Yes. I have my citizenship and we efile.

 

You filed an extension so have until Oct 15 to file. You should wait and hope for your wife’s visa and SSN before then. You will do better filing joint and she will likely qualify for the stimulus package if she gets the SSN before Oct 14.

Edited June 17, 2022 by Wuozopo

[JD2 72]

3 hours ago, Wuozopo said:

Yes. I have my citizenship and we efile.

 

You filed an extension so have until Oct 15 to file. You should wait and hope for your wife’s visa and SSN before then. You will do better filing joint and she will likely qualify for the stimulus package if she gets the SSN before Oct 14.

How did you efile with no spouse SSN?

Edited June 17, 2022 by JD2