Level 4
@sjrcpa I believe the IRS does not require the spouse tax ID since 1040NR cannot jointly filed, but the state requires spouse tax id (for example, VA) when it is MFS. I would think it is better to apply for ITIN for spouse as well using the "other" reason, they need ITIN for bank withholding per tax treaty purpose as well.
--
Click this link to vote. Like many good things in life, we have to fight for them.
0 Cheers