If you are married, even if they have never been to the US, you cannot file single. Your options are Married Filing Jointly or Married Filing Separately, unless you have dependents that live with you, then you can file as head of household.
International Taxpayers-Filing Status If Married to a Nonresident Alien
Since your spouse has not been in the US, you would just need to prove her foreign status, not that she was a US resident. You can apply for an ITIN and file a joint return with your spouse. US Residency applies more to dependents due to claiming different credits if they are in the US versus not in the US.
Two supporting documents
If you don’t have a valid passport, you must submit two supporting documents:
- One to prove identity
- Another to prove foreign status
One document must show your photo. Exceptions: Dependents under age 14 (or under age 18 if a student).
Documents that prove identity or foreign status
- U.S. Citizenship and Immigration Services (USCIS) photo identification
- Visa issued by the U.S. Department of State
- Foreign military identification card
- National identification card
- Foreign voter’s registration card
- Civil birth certificate (required for applicants under age 18 without a valid passport)*
- Medical records (for dependents under age 6)*
- School records (for dependents under age 24 if a student)*
*May be used to prove foreign status only if documents are foreign.
Documents that prove identity only
- U.S. driver’s license
- U.S. military identification card
- Foreign driver’s license
- U.S. state identification card
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