Page 33 - Filing Status for Individuals - Handbook

Married Filing Separately

How to File

 If you file a separate return, you generally

report only your own income, credits, and
deductions.
 Select this filing status by checking the “Married
filing separately” box on the Filing Status line at
the top of Form 1040 or 1040-SR.
 Enter your spouse's full name and SSN or ITIN in
the entry space at the bottom of the Filing
Status section. If your spouse doesn't have and

isn't required to have an SSN or ITIN,
enter“NRA” in the space for your spouse's SSN.
 Use the Married filing separately column of the
Tax Table, or Section C of the Tax Computation
Worksheet, to figure your tax.

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