Thank you very much
@Critter-3 Couple of questions...
Looks like I should have filed a W-7 along with amending my 2021 return sufficiently before this 2022 tax return filing deadline so it would have been processed. Which would have established an ITIN for the 2022 return and also would have given solid 2021 carryover numbers for the 2022 return as a base. I think my 2021 capital loss carryovers and itemized deductions (amongst others) were halved in 2021 by filing married-separately.
EDIT: My fault... I just read the Form W-7 instructions in more detail and because my wife is overseas. I do not see how we can meet the "supporting documentation" requirements before 18 Apr 2023. They require original documents or certified copies by original issuing agency. She can't accomplish and send any of those to me by the tax deadline. Obviously she needs her passport and driver licence, etc there with her, and getting certified copies done also takes time.
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Remaining questions about future filing...
Question 1: So there is a possibility that if I use my originally-filed 2021 married-separate return carryover numbers in my 2022 (married-jointly) return AND submit an amendment to my 2021 return later (as married-jointly) that my 2022 return will have to be amended later on as well (because the carryovers from 2021 are different)? If that’s the case, should I base my current 2022 return on 2021 carryover numbers “as if” I filed my 2021 married-jointly (hoping that the 2021 amended return will be accepted as I calculated)? Or just file as you outlined in your answer, which may requiring the 2022 return to be amended later as well due to the 2021 carryovers used having changed?
Question 2: if filed as married-jointly she will be treated as a US resident. For this reasons....does she need to submit her foreign banking/financial records, foreign housing related expenses, etc even if none are associated with any US entities? What about her special situation by working for the US Government as a foreign citizen employee (US Embassy) in her native foreign country?
Question 3: What about the 2022 state filing (Virginia) without the ITIN? Attach the submitted W-7 copy to the state filing?
Thank you again!
