Filing may still be possible after reviewing the necessary procedures. First, determine whether your spouse qualifies for a Social Security number (SSN) and whether an individual taxpayer identification number (ITIN) is needed.
Not having an SSN does not automatically require an ITIN application.
1. If Your Spouse Qualifies for an SSN
Review the application process with the Social Security Administration. An ITIN is for individuals who are ineligible for an SSN but need a number for U.S. tax purposes.
If your spouse already has an SSN, generally use that number rather than applying for an ITIN.
Reference: IRS — Instructions for Form W-7
2. If You File Jointly
Both spouses need taxpayer identification numbers. If your spouse is ineligible for an SSN and has no valid ITIN, a Form W-7 application is generally considered.
Obtaining a number does not establish eligibility for joint filing. Residency status and any necessary elections require separate review.
3. If You File Separately
A nonresident spouse who is not required to have an SSN or ITIN may not need to obtain one.
Form 1040 instructions permit “NRA” in place of the spouse’s number when applicable. Review the relevant year’s instructions and software requirements, including electronic filing procedures.
Having no income does not alone determine whether a number is unnecessary; the spouse’s filing obligations and applicable tax benefits also matter.
Reference: IRS — Instructions for Form 1040
4. Applying for an ITIN
The usual application package includes:
- Form W-7
- The related federal income tax return
- Documents establishing identity and foreign status
Unless an exception applies, submit the application with the return. Supporting documents generally must be originals or copies certified by the issuing agency, rather than ordinary photocopies.
Mail and designated in-person application options are available, with different document-verification procedures.
Reference: IRS — How to Apply for an ITIN
Information to Include in Your Inquiry
- Your spouse’s citizenship, visa, and U.S. travel history
- Any previously issued SSN or ITIN
- Any pending SSN application
- Prior joint or separate filings
- An overview of your spouse’s income
We review filing options and identification-number requirements and explain the necessary procedures. Please exclude identification numbers and passport copies from your initial inquiry.
This answer provides general information about U.S. federal income tax. Requirements depend on individual circumstances and the tax year.
Information reviewed: October 14, 2026
