SSN/ITIN # for UK Citizen Spouse - Does He Need To Have One?

I have no income in either the UK or USA and my bank account in USA doesn't earn enough interest to pay taxes on but I still file a tax return anyway just so it doesn't look like I'm trying to skip out.

1. As a USC filing USA Taxes - married filing separately, and apparently required to name my UKC spouse on my tax return - is my UKC spouse required to get a USA SSN/ITIN number even though he has no address, no earnings and no assets in USA and therefore doesn't file USA taxes?  Remember, I'm filing separately.

2. If so, where and how does he apply for one?

3. For those American citizens who are now married to a British citizen and naming your UKC on your USA tax return, are you required to include anything with your tax return to prove that this is actually indeed your spouse and not some random fictitious name you decided to put on your tax return?  Having married in the UK, the USA has no record of it.

Trying to do things right but it just gets so unbelievably complicated. 

If you are filing 'married filing separately', you do not need to name, or include in any way, your UKC spouse on your US return. Just put 'NRA' where it asks for their SSN/ITIN'.

But, be aware of any joint accounts you may hold with them as regards FBAR.

Some of the rules about ITINs recently changed. As I understand it, if you file MFS and claim an exemption for your spouse, an ITIN is required. It is a bit confusing, but getting the ITIN isn't a big chore.

Read this:

http://www.irs.gov/Individuals/General-ITIN-Information

and note this:

 IRS no longer accepts, and will not process, forms showing "SSA205c," "applied for," "NRA," blanks, etc. [emphasis mine]

I was under the impression, given the situation, Sky does not have to, and would not need to, file for an ITIN for their spouse. You are correct Vadio. If Sky were in a position where they needed or wanted to claim their NRA spouse as a dependent, then the NRA spouse would need either a SSN or ITIN. This has always been the case. Rereading my post, I should have been clearer.  

I was under the impression, given the situation, Sky does not have to, and would not need to, file for an ITIN for their spouse. You are correct Vadio. If Sky were in a position where they needed or wanted to claim their NRA spouse as a dependent, then the NRA spouse would need either a SSN or ITIN. This has always been the case. Rereading my post, I should have been clearer.  

Thanks guys.  Yeah, I just want to keep it as clean and simple as possible. I don't claim any dependents or deductions beyond the standard deduction offered and for all practical purposes, I'm happy to file as single - I mean MFS - and not even bring my husband's earnings or assets into it.  I'm not employed and have only one very small checking account here with my name which earns no interest anyway so hopefully staying under the radar to just keep things simple.

since you have no income and therefore really don't need to file a return, it's sort of a non-issue. You are essentially 'information filing'. However, given that you might be working at some point, and might want to file MFS and claim an exemption for your husband, why not apply for the ITIN?