@bristertax , just so I understand the situation:
(a) You a US person ( citizen/GreenCard ), having a US tax home
(b) Married to an NRA in 2023 and file by mail MFS
(c) Spouse will be entering the USA in May of 2025 ( which visa ? or is she already approved for GreenCard ?
If she is entering on a family visa ( K ? ), then it may be better for you to file MFJ, along with W-7 -- ITIN application plus certified copies of the docs required. Most US consulates either do it themselves or know IRS certified agents for this purpose. You can also file this as soon as she is in the country ( and based on her situation ).
If she is already granted a GreenCard and just has to enter the country, then just file MFJ, once she is here.
I am suggesting these diff. options because with the current situation, visa processing and admission into the country is at best time consuming and somewhat uncertain.
I don't know if I have answered your query satisfactorily. If you need more on this , please add to this thread.
