Generally, a married couple can't file a joint return if either spouse is a nonresident alien at any time during the year.
Your spouse must have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN ) to file a joint or separate return. To get an SSN for your spouse, the spouse must complete Form SS-5 for a social security card or Form W-7 for an ITIN.
Married Filing Joint
If you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2024, you can elect to be treated as a resident alien and file a joint return. To make the married filing joint election, you must file an application for a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). You will need to enter a place holder SSN/ITIN to create the return.
If filing a Married Filing Joint return, you must provide original or certified copies of documents to verify your spouse's age, identity, and citizenship. You will also need to include a copy of the application for the SSN or ITIN. Due to having to provide these documents, you must print and mail the return.
Married Filing Separate
If you are filing a Married Filing Separate return and your spouse does not have a SSN, you will need to enter a place holder SSN/ITIN to create the return.
If filing as Married Filing Separate, the resident spouse, after entering the information into the return, will need to print, sign and mail the return. This is because the IRS requires a SSN/ITIN for each person listed on the tax return. After printing, remove the placeholder and replace it with NRA (Non Resident Alien). Include your supporting documents such as W-2s and 1099 forms.