spouse had no ITIN or SSN

[Kea]

New client -- lives in the Philippines, only income is US Social Security & non-taxable disability (US Military). They've been withholding taxes and now wants to file to get withholding refund. His wife is a Filipina and does not have an ITIN or SSN (or any income). If I file him MFS or MFJ, I need to enter an SSN or ITIN for the wife. I think I remember reading in this case you can file him as single, but I can't find that source now. Is that the case?

If I file MFS and leave SSN field blank I cannot e-file (not sure if it's OK on a paper file, either). If it is paper filed, the Philippine address does not display correctly. I've entered the country on the Filer's Info tab, but it does not carry to page 1 of the 1040.

Any help is appreciated.

Thanks.

[Catherine]

New client -- lives in the Philippines, only income is US Social Security & non-taxable disability (US Military). They've been withholding taxes and now wants to file to get withholding refund. His wife is a Filipina and does not have an ITIN or SSN (or any income). If I file him MFS or MFJ, I need to enter an SSN or ITIN for the wife. I think I remember reading in this case you can file him as single, but I can't find that source now. Is that the case?

If I file MFS and leave SSN field blank I cannot e-file (not sure if it's OK on a paper file, either). If it is paper filed, the Philippine address does not display correctly. I've entered the country on the Filer's Info tab, but it does not carry to page 1 of the 1040.

Any help is appreciated.

Thanks.

The only help I can give on this one is the trick that putting a "." (a period) in the state field cues the program that the address is foreign.

[Kea]

Bump

MFS with blank SSN & paper file? Will blank SSN go through on a paper file?

or

Single & e-file?

There is no taxable income & no tax changes between filing married or single. I know if he's married he has to file married. BUT, if spouse had no SSN or ITIN, how can he file married?

[Lion EA]

Send in application for ITIN (W-7?) with documentation on top of return. Mail to a specific address for ITINs. Or, extend return, apply for ITIN, and file return after you receive ITIN. He cannot file single.

[Kea]

They are in the process of divorce & she has never been to the US & has no plans to come here. She has no reason to get ITIN. He's only filing to get withholding back. He also needs to do this for a few back years. He never knew he could get back the withholding.

[Lion EA]

Paper file and hope for the best.

[Kea]

If I go paper file, I'm not sure how to get the country to show on page 1 of 1040. I guess just type the whole thing (province, territory & country in the city field. That's why I wanted to e-file -- so it could pick up the country from the Filer's info tab.

Thanks