Filing status for itin holder and spouse in home country

[txtax]

Tax payer holds an ITIN and has a son with an SSN. Her husband got deported to his home country in 2015. She has not filed a return since 2014 and they used to file MFJ. She now wants to file with her son. Her income is less than the HOH standard deduction and she does not qualify for that status since she does not pass the support test.

I was thinking that she could be single since her husband does not want to do MFJ and his ITIN has expired. However, reading pub 501 and 519 its seems like her only filing status is MFJ. Is this correct or could there be a special exception for this case under NRA?

If we file MFS, what do we put as SSN for the husband? Expired ITIN, or leave blank and mail it?

[Lion]

Spouse's tax ID # is "NRA," and you paper file. But wait for some international issues experts to weigh in.

[New York Enrolled Agent]

I was thinking that she could be single since her husband does not want to do MFJ and his ITIN has expired. However, reading pub 501 and 519 its seems like her only filing status is MFJ.

Given the facts in your post her only option is MFS. You will need to follow Lion's comment.

You stated the husband doesn't want to file MFJ but that might be advantageous. You need to "run the numbers". If the numbers were good and the husband changed his mind and they chose MFJ you would need to make the election under ?6013(g) and attach the appropriate statement as described in Reg. ?1.6013-6(a)(4).