Non resident spouse

[thomtax]

Client is resident of US and has ss#. Husband is non-resident and does not have ss#.
When filing MFJ or MFS, the ss# is asked for.. Besides paper filing and leaving out the number, what are options for filing a return such as this? This is a new one for me and have not been able to find guidance on IRS website or TTB. I may be there, but I just cannot find it.

Since I am in small town in interior of country, I don't see much of this.

As usual, thanks to all for help.

LT

[BHoffman]

Itin

Hi thomtax - try the info on this link:

http://www.irs.gov/individuals/article/0,,id=222209,00.html

HTH.

[Koss]

Nonresident Alien Spouse

If the taxpayer has a child living with her, she may be able to use Head of Household, even if they were not living apart. But no Earned Income Credit.

If you have never worked with aliens, you'll probably think I'm smoking something.

But See Pub. 17, page 23:

Nonresident alien spouse. You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. However, your spouse is not a qualifying person for head of household purposes. You must have another qualifying person and meet the other tests to be eligible to file as a head of household.

Earned income credit. Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you are still considered married for purposes of the earned income credit (unless you meet the five tests listed earlier under Considered Unmarried). You are not entitled to the credit unless you file a joint return with your spouse and meet other qualifications. See chapter 35 for more information.

The "lived apart during the last six months of the year" requirement is not applicable when the spouse is a nonresident alien. But she still has to have a qualifying person.

When I have time, I can cite the applicable section of the Internal Revenue Code.

BMK