A nonresident spouse living abroad?

[New-to-QB]

Can a US resident claim her husband "Non-resident "who lived abroad on her tax return and file jointly or separately?
Can they file separately without applying for ITIN?
Can we file electronically?

[sjrcpa · Accepted solution]

Her choices are Married Filing Separately or Married Filing Jointly. If they file jointly, they electing to pay US tax on his worldwide income. Generally not a great idea. And an  election must be attched to the return.

Without an ITIN, you can write Nonresident Alien in that space and file on paper.

IRS Publication 54 may be helpful