We would like to elect to file jointly and understand that in our case we would need to file a W-7 to obtain an ITIN. I am a US citizen and she is currently on a non-immigrant visa and have been living together abroad for the past few years. We were married towards the end of 2022, so I would like to amend my 2022 and 2023 returns as well as indicate on the 2024 return so that we are jointly filing. My question is if (once with an ITIN) would she need to file an FBAR for her individual foreign bank account (not a joint account) if it is over $10,000? And if so, would she need to file it for 2022, 2023, and 2024?
