An individual tax return will reject with code R0000-123-01 if the filing status is Married Filing Jointly and the spouse taxpayer ID number is the literal "NRA":
Reject Code: R0000-123-01
If 'NameLine1Txt' in the Return Header contains an ampersand, then 'SpouseSSN' in the Return Header must have a value.
Such a return may also have reject with code F1040-007-01.
A federal individual return with filing status Married Filing Separately and with the spouse taxpayer ID number NRA can be electronically filed. Most state returns can also be filed that way, but a few states also allow a return to be filed jointly with a spouse ID as NRA. Thus, for those states that allow the MFJ return to be filed, you will need to file the state return "state only" since the federal return will reject.
Additional Information: