Yes, you can file Married Filing Jointly. Yes you can claim the child (if they otherwise qualify as a dependent). The dependent must be a citizen or national of the United States or be a
resident of the United States, Canada, or Mexico for some part of the
calendar year in which your tax year begins. Get Publication 501, Exemptions, Standard Deduction, and Filing Information for more information. The dependent must have a Social Security Number or ITIN.
If your spouse qualifies as a Resident Alien for the tax year, you simply file a joint return. If your spouse is a Nonresident Alien you have two choices:
Option 1
Treat
your spouse as resident alien for tax purposes. If you do this, you
will need to include your spouse's worldwide income in your US tax
return and it will be subject to US taxes. To do this follow these
steps.
- Attach a statement to your tax return, signed by
both spouses, that states that one spouse is a nonresident alien and the
other is a U.S. citizen or resident alien, and you are choosing to both
be treated as US residents for the tax year.
- List the name,
address and Social Security number (or Individual Taxpayer
Identification number) of each spouse. If your spouse has a social
security number you will use it. If not, you will need to apply for a
number using Form SS-5. If your spouse is not eligible to apply for a
Social Security number, complete a Form W-7, Application for IRS
Individual Taxpayer Identification Number (ITIN) (http://www.irs.gov/pub/irs-pdf/fw7.pdf). This
form will be attached to your tax return. Turbo Tax does not support
the Form W-7. You can complete it outside of Turbo Tax. You will have
to print, sign and mail your return in if you are using Form W-7.
- For the first year you make the choice, you have to file a joint
return. In later years you can file joint or separate returns. Married
Filing Jointly will give you a higher standard deduction and has other
benefits that are not available using a married filing separately
status, but you do have to include your spouse’s worldwide income in
joint income.
Option 2
Treat your spouse as a nonresident
alien for tax purposes. You will not have to include your spouse’s
non-US income on your U.S. tax return. You will have to use the filing
status of Married Filing Separately.
- If you file as Married
Filing Separately AND your spouse has no income from sources within the
US AND is not claimed as a dependent of another US taxpayer, you CAN
claim an exemption for your spouse. You will need either a social
security number or an ITIN for your spouse to claim the exemption.
https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-ResidentIf
everyone on the tax return has a social security number or ITIN, you
should mail your return to the address listed in the 1040
instructions. Tax returns with a Form W-7 should be mailed to the
Austin TX address.
