I'm an American married to an Englishman.
This is the first time in my life that I am filing taxes for myself.
Prior to getting married my parents claimed me and after I got married I moved to the UK. That was 3.5 years ago - I didn't realise I needed to file if I was abroad and earning foreign money... Oops.
I'm filing electronically and have done all the things (F2555 and FBAR). I'm very straightforward - NHS employee, no other income or assets, and no children, but I'm stuck on my husband.
He's never been a resident of the US and so doesn't have a SSN or Individual Taxpayer ID number (ITIN). I started to file as Married, Separate, but I'm being asked to provide one of those numbers for him.
Does he need an ITIN or can I file as single?