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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.

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