You would need her social security number or ITIN if she needs to file a 1040 NR to report US income or if you claim her as a dependent.
Remember if you file separately and by mail, you will need to attach a cover letter to your return explaining why the SSN or ITIN is missing. if your spouse lives in the US with you, it may be a good idea for her to apply for a SSN through the social security administration or use the W-7 to apply for an ITIN.
As far as differences between treating her as a resident alien for tax filing purposes or not, there are numerous advantages to filing jointly as a Resident Alien or an NRA.
- There is a much higher standard deduction. The standard deduction for married couples in 2022 is $25,900 versus $12,900 for Married Filing Separately.
- If you have children, the child tax credit could be greatly reduced as well as the Earned income Credit (EIC).
- You would not receive an American Opportunity Tax Credit if you are trying claim an educational credit.
- if you have investment income such as stocks and bonds, you could only claim an investment loss of $1500 versus $3000 if you file Married Filing jointly.
- None of this may be relevant to you but illustrates why Married Filing Joint is a better option.
In answer to the post that you just submitted, this applies that you have a three-year period to file a joint return after filing a Married Filing Separate in the first year. if you file Married filing Separate this year, you have three years to file a married Filing joint return or you may lose this privilege beyond that three year period. This is to encourage you to apply for the SSN or ITN for your wife and start filing jointly after the first year election.
Some of this may be confusing though and don't hesitate to write back if you are unclear about anything. We are here to help.
@spilpile2
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