Hello,

I'm an US expat living in my husbands country, and my spouse is a non resident alien. I need to file back tax years and I want to file married separately, but my spouse will not provide his ITIN. What can one do under these circumstances? Attach a note to the returns stating this?

You can file Married Filing Separately WITHOUT the ITIN by just listing your husband's name and ptting "NRA" (for non-resident alien) where his SSN/ITIN would go. You can even claim his personal exemption on the return.

If you need professional help filing your returns, email me at [email protected] or [email protected].