Do I need to write the spouse name if I am filing for marriage separately and my spouse does not have ITIN or SSN

Filing Status: Married Filing Separately

When filing under the Married Filing Separately (MFS) status, it is generally required to include your spouse's name on your tax return. However, the specific situation you've described involves a spouse without a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) who is also not a U.S. resident.

The provided information does not directly address the scenario of a nonresident alien spouse without an SSN or ITIN when filing separately. However, based on standard IRS requirements, if you are married and choose to file separately, you must typically provide your spouse's SSN or ITIN on your tax return. If your spouse is not eligible for an SSN, they should apply for an ITIN.

If your spouse does not have and is not eligible to get an SSN or ITIN, you may face difficulties in including their information on your tax return. The IRS provides guidance for such situations, which can be found in the instructions for the tax forms you are filing, such as Form 1040, U.S. Individual Income Tax Return.

In the absence of specific guidance in the provided information, you should refer to the IRS instructions for Form 1040 and the section on Married Filing Separately. These instructions will detail how to address the situation where a spouse does not have an SSN or ITIN.

Please note that while the information from the Idaho Statutes Title 63. Revenue and Taxation § 63-3031 discusses joint returns and the conditions under which they may be filed, it does not provide specific guidance for the MFS status when a spouse lacks an SSN or ITIN and is not a U.S. resident.

In conclusion, while the provided information does not directly answer the question, standard IRS practice requires the inclusion of a spouse's identification number on a separate return. If the spouse does not have an SSN or ITIN, consult the IRS instructions for the appropriate tax form for further guidance on how to proceed.

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26 U.S. Code § 6013 - Joint returns of income tax by husband and wife 26 U.S. Code Chapter 61 - INFORMATION AND RETURNS 26 U.S. Code Subchapter A - Returns and Records 26 U.S. Code Part II - TAX RETURNS OR STATEMENTS 2023-12-11

Idaho Statutes Title 63. Revenue and Taxation § 63-3031. Joint returns 2023-01-01

Internal Revenue Bulletin: 2012-24 2012-06-10

Internal Revenue Bulletin: 2004-12 2004-03-21

2004-01-11 https://www.irs.gov/irb/2004-02_IRB

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