A friend of mine is going through a separation. They are legal aliens in the US. Her husband is exempt from paying US tax and she does not work, therefore they have not filed a return in prior years.

In order for her to begin to separate her life from his, she would like to start to build her own credit. She does not have a SS number, and does not qualify for SS benefits. She would like to apply for an ITIN. Can she file a tax return showing zero income with a filing status of Married filing separately even if her husband continues to not file a return?

She would only be filing in order to apply for the ITIN.