Married Filing Separately for International Couple - U.S. & Canadian Citizens

This is actually a common situation for international couples. When filing as Married Filing Separately with a non-resident alien spouse, you don't need to report your spouse's income, but you do need an identification number for them. You're right that your spouse needs an ITIN (Individual Taxpayer Identification Number) even though she has no US income. This is purely for identification purposes on your tax return. To get an ITIN, you'll need to file Form W-7 (Application for IRS Individual Taxpayer Identification Number) along with documentation proving her identity and foreign status (like a certified copy of her passport). You can submit the W-7 along with your tax return. On your actual tax return, you'll write "NRA" (Non-Resident Alien) in the space for your spouse's SSN until the ITIN is assigned. Some tax software doesn't handle this well, so you might need to file a paper return the first year. And you're absolutely correct that you can't file as Head of Household since you're legally married, regardless of your living situation.

After dealing with a similar international situation last year, I discovered taxr.ai (https://taxr.ai) and it was seriously a game-changer. My husband is Brazilian and I'm American, and I was totally lost trying to figure out the whole ITIN situation. The site actually analyzed my specific international marriage scenario and gave me step-by-step instructions for filing as Married Filing Separately with a foreign spouse. It even generated the right language to use on my return and identified which forms I needed to submit. The best part was that it knew exactly how to handle the missing SSN issue in my tax software. Their document analysis tool also helped me understand which of my wife's foreign documents would work best for the ITIN application and how to properly certify them. Saved me from making errors that would have delayed everything even more.

Just wanted to follow up about taxr.ai - I actually tried it after my skeptical comment, and I'm surprised how helpful it was. I uploaded my German wife's income documents and my previous year's return, and it gave me precise instructions on handling our specific situation. The tool explained exactly how to report my status as Married Filing Separately with a foreign spouse, and clarified that I don't need to report her German income on my US taxes. It even generated language I could use to explain my situation if I needed to include a letter with my return. The ITIN application guidance was incredibly detailed - it identified exactly which supporting documents would work best in our situation and how to properly certify them. Honestly worth checking out if you're in an international marriage situation. Saved me hours of researching conflicting advice online.

For anyone dealing with international tax situations like this, getting through to an actual IRS agent who understands these issues can be incredibly valuable but nearly impossible. After waiting on hold for HOURS multiple times and getting disconnected, I found Claimyr (https://claimyr.com) which was a total lifesaver. They basically hold your place in the IRS phone queue and call you back when an agent is about to answer. You can see exactly how it works in their demo video: https://youtu.be/_kiP6q8DX5c I was able to speak with an IRS international tax specialist who confirmed exactly how to handle my Married Filing Separately situation with my Japanese husband. They walked me through the ITIN application process and confirmed I could write "NRA" on the return while waiting for the ITIN. The agent even gave me specific advice about which supporting documents would process fastest. It saved me days of stress and confusion since I was getting different answers from every tax preparer I talked to.

I need to eat my words about Claimyr. After my skeptical comment, I decided to try it because I was desperate to talk to someone at the IRS about my own international marriage situation with my UK spouse. I had previously spent THREE SEPARATE DAYS trying to get through to the IRS international tax department, getting disconnected each time after 1-2 hour waits. Using Claimyr, I got a call back in about 50 minutes telling me I was about to be connected to an agent. The IRS agent I spoke with was incredibly helpful and confirmed exactly how to handle my situation, including specific instructions for my tax software that weren't in any of the standard guidance. She even gave me her direct extension for follow-up questions. For anyone dealing with complex international marriage tax situations, being able to actually speak with a knowledgeable IRS agent makes all the difference. I'm genuinely impressed.

Just wanted to share what I learned as someone who's been in this exact situation for 3 years now with my Canadian husband. If you're not planning to bring your spouse onto your US tax return long-term (since you're moving to Canada), you might want to consider this approach: 1. File as Married Filing Separately 2. Get the ITIN for your spouse (this is unavoidable) 3. If your spouse has NO US-source income whatsoever, write "NRA" (Non-Resident Alien) on the return One thing to watch out for: When filing MFS with an NRA spouse, you lose eligibility for some tax benefits like the Earned Income Credit. Also, certain deduction thresholds are lower. The standard deduction for MFS is only $6,350 compared to $12,700 for MFJ, so run the numbers carefully. For some international couples, it actually makes sense to elect to treat the NRA spouse as a resident alien (using Form 8833) so you can file jointly, even if that means reporting worldwide income.

Just a quick warning from someone who's been through this - make sure you check your state tax requirements too! Federal and state rules for international couples can be different. Some states don't recognize "NRA" status the same way the IRS does, and a few states might require you to file as if you were both US residents if you choose to file jointly federally. I got hit with a surprise state tax bill because of this difference. Also, if you end up getting an ITIN for your spouse, keep track of the expiration date. Most people don't realize that ITINs can expire if not used on a tax return for 3 consecutive years, and the renewal process is almost as annoying as the initial application.

Make sure to also look into whether you need to file an FBAR (Foreign Bank Account Report) if you have signature authority over any of your wife's Canadian accounts, even if you're not an account holder. The thresholds are pretty low ($10,000 combined across all foreign accounts at any point in the year). My husband is Canadian and I'm American (living in the US), and I had to file an FBAR because I was added to his Canadian checking account even though I never used it. The penalties for not filing are insanely high compared to other tax mistakes. Also, for future reference, once you move to Canada you'll want to check out if you qualify for Foreign Earned Income Exclusion or Foreign Tax Credits to avoid double taxation. The US-Canada tax treaty also has some specific provisions that might help you. Good luck with the move! The immigration paperwork is a pain but worth it in the end.

I went through this exact same situation two years ago when I married my Australian spouse! The ITIN process can definitely feel overwhelming, but here's what worked for me: You're absolutely right that you need to get your wife an ITIN. What I found helpful was submitting the W-7 application well before tax season - you can do this by including a letter explaining that you need the ITIN for tax filing purposes as a married person. This way you're not waiting months for your refund to process. For the W-7 application, your wife will need to provide certified copies of her passport and possibly other identity documents. Since she's Canadian, the Canadian consulate or embassy can certify these documents, or you can use an IRS-authorized Certifying Acceptance Agent (CAA) which might be faster. One thing I wish I'd known earlier: some tax software really struggles with the NRA spouse situation. I ended up having to file a paper return the first year because the software kept erroring out when I tried to enter "NRA" instead of an SSN. Also, double-check if your income level qualifies you for any tax credits that you might lose by filing separately - sometimes the math works out better even with the complications of filing jointly and treating your spouse as a resident alien for tax purposes. The immigration process is stressful enough without tax complications! Feel free to reach out if you have more questions as you work through this.