@ajm2281 , sounds like you have everything under control.
(a) At the same time it would not hurt for you to familiarize yourself with the instructions for form W-7 --> Instructions for Form W-7 (Rev. December 2024).
(b) Note that W-7 is only for the issuance of a tax ID ( ITIN ) for your wife.
(c) To be able to file as MFJ ( Married Filing Joint ) you both have to sign & date and include a request for her to be treated as a resident. I am assuming here that you are yourself a US person ( citizen/GreenCard/Resident for Tax Purposes ). Please see page 13/14 of Pub 519 --> 2024 Publication 519
(d) Since your wife's world income would now come under US taxes, and since this is foreign source income ( as I understand that she is resident in the Philippines and has been so for all of 2024 at least), you would have to enter this under "Foreign Earned Income Exclusion" category. This will walk you through filling out form 2555 ---> See here --> 2024 Instructions for Form 2555. This will allow exclusion of her Foreign Earned Income ( up to the maximum allowed for the year) from US taxes.
Having said all of the above, I sort of remember having this discussion with someone with very similar / exact circumstances earlier in the year -- were you the one or am I in the left field again ( perhaps due to longer lasting senior moments ) ?
Is there more I can do for you ?
