@SwpTom , before I answer this question, it would be helpful to know if you are US citizen/ Resident( Green Card ) / Resident for tax purposes or a Non-Resident Alien ( work visa ). If you are a Non-Resident Alien yourself, then when did you come into country and with what visa?
Generally when a US citizen/Resident ( Green Card )/Resident for Tax purposes has a spouse whom is a Non-Resident Alien and does not live in the USA, the only filing status available is Married Filing Separate . This will still require an ITIN for the spouse for e-filing a return. File by mail is available when the spouse does not have an ITIN/SSN.
US generally recognizes legal marriage from most countries ( including Vietnam ). A child born abroad will need a passport and birth certificate ( preferably certified by the local US consulate ) for getting ITIN
Please could you answer the questions posed above and I will come back and answer as soon as possible.
