NY State Taxes- IT 201 Head of Household- ITIN needed for spouse?
Hi-
I am a Resident Alien filing my NY State taxes (IT-201) and my status is Head of Household. I will be claiming my child as my qualifying dependent. My wife is a non-resident alien and does not have an ITIN yet (she also has no US income). Since I am filing Head of Household, do I even need her ITIN for the NY State taxes? I understand it is needed for the federal taxes (since I am taking an exemption for her), but the NY State taxes do not allow anyone to take an exemption for any spouse. Any spousal information would seem unnecessary when filing as head of household. If anyone could confirm that this is the case, that would be great.
Thanks,
ASN