I am trying to file my taxes and my wife does not have a ITIN or SSN yet. However I noticed on the 1040 instructions it says you can write in "NRA" if your spouse does not have and is not required to have a ITIN or SSN. Does this apply to my wife from China? Do I need to go through the hassle of getting her a ITIN? She does not work and has no income. She has never been to the USA or ever had a visa issued. I only found one conversation on the forums about this and it wasn't particulalry clear.