@emailbroxas , agreeing with my colleagues @Bsch4477 and @rjs generally , what I get from your post is that
(a) your spouse is US citizen
(b) you are in the USA on visa ( student / trainee ? ) and at this stage ( for the tax year 2024 ?) a Non-Resident Alien. I say this because if you have work visa ( post meeting Substantial Presence Test ) or GreenCard (permanent immigrant ) nothing prevents you from filing jointly with your spouse.
If the above assumptions are correct then :
1. If you already have a tax ID ( SSN or ITIN ) , you can , as part of your joint tax filing, include a request signed by both you and your spouse that you wish to be treated as a tax resident for the full year. This of course means that you are both taxed by the US on your world income. Please see the Pub 519 references by @rjs
2. If you do not have a tax ID, then you prepare your return as per 1. above but have to include a ITIN application ( for retrospective issuance ) -- W-7 --> About Form W-7, Application for IRS Individual Taxpayer Identification Number | Internal Revenue Ser... Note that this would mean you have to file by mail.
AS you can see our answers are kind of generic because we do not have sufficient information -- please answer the questions posed by @rjs. Those answers would allow the answer to be more focused to your facts and circumstances. AS always, if you are uncomfortable with answering on this public board, you can always PM me ( just NO PII -- Personally Identifiable Information ).
