You would have had (and still do) the option to file Married Filing Jointly or Married Filing Separately.
Since you were able to file as a resident for tax filing purposes, you both could have elected to have your spouse also treated as a resident for tax filing purposes.
IRS Election to File Joint Return
How the 1040 will tax the disability your wife receives may be based on the tax treaty with the country paying the disability.
Regardless, if the disability income needs to be reported and claimed, the tax paid on that income can be claimed as a Foreign Tax Credit.
- Deductions and Credits
- Estimates and Other Taxes Paid
- Foreign Taxes START
Dependents do not provide an exemption for tax year 2024, but they can make you eligible for, or give an increase to, certain credits.
It is unclear as to which visa they have obtained, but I understand that those visas were issued in 2025.
If that is the case, you would still have the option of making the election for 2024. If you do make the election for 2024, you MUST file a Married Filing Jointly return for 2024 (you can switch in later years if you wish.)
You could even amend and make the election in a prior year.
According to the IRS:
“You generally make this choice when you file your joint return. However, you can also make the choice by filing a joint amended return on Form 1040X, Amended U.S. Individual Income Tax Return within 3 years from the date you filed your original U.S. income tax return or 2 years from the date you paid your income tax for that year, whichever is later. If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice.”
As you know, filing Married Filing Separately can limit deductions and credits, so making the election could prove beneficial to you.
Once the election is made, it's made for good. Although you would again have the option of filing Married Filing Separately, your spouse would have the obligation of also filing.
TurboTax has been updated to be much more helpful making the election for tax year 2024. The software will generate the statement needed to make the election.
If you make the election for a prior year, you'll need to generate a statement on your own.
Although the election, once made, must continue, a statement is needed every tax year until the spouse also becomes a resident for tax filing purposes, in which case including the statement is no longer required.
According to the IRS:
Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information:
- A declaration that on the last day of the tax year one spouse was neither a U.S. citizen nor a U.S. resident within the meaning of IRC section 7701(b)(1)(A) and the other spouse was, and that you choose to be treated as U.S. residents for the entire tax year.
- The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)
This TurboTax link explains how to make the election.
If your wife now has a social security number, you may be able to make the election and also e-file.
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