My wife is a US citizen living here in Scotland and I am a UK citizen that has never worked or lived in the United States, nor do I have any financial investments etc. in the USA. So I don't really understand why the 1040 form for my wife is set out so she can't honestly fill in a separate return without me applying for a ITIN.
The London IRS info line seems rather adament that I need to start filing nonresident/alien taxes even though a) I have nor ever have been a resident of the USA and b) I am not a citizen of the USA. Moreover I am living in a sovereign country!
Can my wife just file as single, or declare she is married but file singly without having me involved and keep Uncle Sam's ever so big foreign nose outa my business?
Thanks