If you include your spouse on your 1040-NR (filed with a W-7 for her ITIN), you get the Married Filing Jointly standard deduction of $27,700.
If you file as Head of Household (without your spouse, but with a child), the standard deduction is $20,800.
So depending on what your income was for 2023, there is a difference of about $7,000 deduction from income if you include your spouse.
Remember, that NONE of the days you are in the US on a Student Visa count towards the Physical Presence Test, which is why you need to file a 1040-NR.
You will need to mail in your return.
Here's more info on Filing with Non Resident Spouse.
@Sam Hopi
@MANI1346
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