Hi,

I am a US Citizen living in the US full time. My husband is a Canadian resident. We got married in the US in April 2008. We are separated and did not live together during the 2008 tax year and my husband has never lived in the US and has never earned any US income.

I am planning to file my taxes for the 2008 year as Married Filing Separately. Do I need to get an ITIN for my husband? He will not be filing any taxes in the US for the 2008 year, either jointly or separately. The only place I need to mention him on my tax return is to list his name and his SSN. Since he does not have an SSN, I am wondering if I need to get him an ITIN?

Thank you very much!! :confused:

You CAN file Married Filing Separately, claim your husband's personal exemption, name your husband on the tax return and put the letters NRA where his SSN would go.

You CANNOT file this return electronically, because the tax software demands a SSN or ITIN, but you can mail such a return to the IRS, and it will be processed, no problem.