My wife is currently in her home country, and our son (a U.S. citizen) is with her.  She has spent more time with our son in 2024. Long story short, I will be filing as Married Filing Separately (MFS). My wife will not be filing her 2024 taxes. My questions is, how do I E-file my taxes with Form 8332? How does my wife sign Form 8332 if she isn't filing taxes?