I am on H1B visa on US from 2013 and being filing tax return as single until last year. I got married last year December and my wife came with me in January 2016 on H4 visa. Due to some personal reasons, she has to travel back to India this December 2016.
I have a few questions on filing taxes for next year.
1) Since she was on US for more than 180 days, will she be considered as a resident alien? In that case, can i be able to file as "Married-Filing Jointly"?
2) Do I need to apply for her ITIN for filing next year tax return. Since she wont be here next year during filing my taxes, will i get ITIN. Does she needs to there in person for getting ITIN or can I apply on her behalf.
3) Can i do anything before she leave US for getting ITIN ?
Please suggest.
