Non-Resident Alien Spouse with SS Number

My UK citizen husband happens to have a SS number from when he worked in the US a long time ago.  He has no tax liability to the US, however, and I am filing separately.  Should I put his SS number on the form, or since it is irrelevant, just put Non-Resident Alien?

A non-professional comment: I wouldn’t assume that a SS number is ever irrelevant. I won’t ask what you’ve done in past years, as it may not be applicable. Since the 1040 asks for a SS number specifically, and your husband has one, I would suggest you use it. If the two of you ever have joint accounts over $10, 000, you’ll have to list your husband as principal joint owner on an FBAR, and the FBAR requests a Tax Identification Number of the principal joint owner. I surely wouldn’t put NRA on an FBAR if there was a SS number available.

Of course, the two forms (FBAR and 1040) are not related, but you never know what tomorrow may bring (Pending reporting of accounts on Form1040 per the HIRE Act, or a claim for SS Retirement benefits).   

I agree with OAP above.

Of course, the two forms (FBAR and 1040) are not related, but you never know what tomorrow may bring (Pending reporting of accounts on Form1040 per the HIRE Act, or a claim for SS Retirement benefits).    

Wanted to comment on this specifically.  There is already been information released that suggests the 1040 is now going to have information that is also reported on the FBAR.  I think this was in Obama's tax proposal for 2010?  The point being, I am with you, I would expect these two forms to join up very soon.

Thanks for the replies.  I thought his SS number was irrelevant because he won't be filing a US tax form, and there is no other way of indicating this on the 1040.  It seemed to me that this would save them looking for a tax form from him that was never going to be filed, and would make my own situation clearer.

But now I have another question.  You mention "principal joint owner" - what does this mean?  My husband and I do have joint accounts, and the money in those accounts almost entirely derives from my husband's pay.  Does this make him principle joint owner, or does that mean something else?

Now that is not too difficult...the FBAR is not an income tax return, but when you complete that you enter the joint owners details where it asks...that's all.

Quite a sensible request really so that Treasury can follow monies to ensure that they track money laundering offences.

Do watch for gift tax filing too if your husbsnd gifts you enough to have to file.

We have no guidance yet on the HIRE Act reporting so wait until next year to see what else you need to do.