itonewbie
Level 15
02-12-2021
12:07 AM
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Recently married as in 2020?
If the spouse is a nonresident alien, your client can file MFS (or HoH, if qualified) without an ITIN for the spouse. Otherwise, it should be include on the return regardless of filing status; your client may then need to extend the return while waiting for the issuance of an SSN or ITIN, whichever one the spouse qualifies for.
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Still an AllStar
Still an AllStar