As a permanent resident cardholder, previously filed MFJ, spouse has not been to U.S.in 3+ years. I still support child and household in Mexico How do i file?

[imolat8303]

Not acting as a married couple any longer and have both moved on but have not gone through any legal proceeding as it is mutual and not in any way hostile. i still support my household and child in Mexico as i send money regularly and spouse doesnt work.. i fully support the household in mexico and my own in the US

[KarenJ]

Do they have SSN or ITINs?

[imolat83031]

Yes i do and spouse has ITIN

[KarenJ · Accepted solution]

Please see below a response by TurboTax David D to a similar question:

Since you were married on December 31, 2018 you have to file as Married Filing Jointly (MFJ) or Married Filing Separate (MFS). As a US Citizen or a Resident Alien, you have two choices in filing your taxes.

Option 1

Treat your spouse as resident alien for tax purposes.   If you do this, you will need to include your spouse's worldwide income in your US tax return and it will be subject to US taxes.  To do this follow these steps.

1. Attach a statement to your tax return, signed by both spouses, that states that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.
2. List the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse. This form will be attached to your tax return.  You will need to attach this to your return and mail your return to the IRS.
   
3. For the first year you make the choice, you have to file a joint return. In later years you can file joint or separate returns. Married Filing Jointly will give you a higher standard deduction and has other benefits that are not available using a married filing separately status, but you do have to include your spouse’s worldwide income in joint income.
   

Option 2

Treat your spouse as a nonresident alien for tax purposes. You will not have to include your spouse’s non-US income on your U.S. tax return. You will have to use the filing status of Married Filing Separately.

https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident