Yes, you can apply for an ITIN and you should not need an entry date to the US. A nonresident aliens married to U.S. citizens or residents can choose to be treated as U.S. residents and file as married filing jointly. Please, see IRS ITIN information for detailed information on how to apply for an ITIN.
If you make the choice to treat her as a U.S. resident, the following rules apply:
- You and your spouse are treated, for federal income tax purposes, as residents for all tax years that the choice is in effect. However, for Social Security and Medicare tax withholding purposes, the nonresident alien may still be treated as a nonresident alien. Refer to Aliens Employed in the U.S. – Social Security Taxes.
- You must file a joint income tax return for the year you make the choice (but you and your spouse can file joint or separate returns in later years).
- Each spouse must report his or her entire worldwide income for the year you make the choice and for all later years, unless the choice is ended or suspended.
- Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income.
