KarenJ2
Expert Alumni

Get your taxes done using TurboTax

My colleague DanaB answered a similar question as follows:

 

Yes, she can apply for an ITIN and  should not need an entry date to the US. A nonresident alien married to U.S. citizen or resident can choose to be treated as U.S. residents and file as married filing jointly. 

 

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. 
  • 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.

You apply for an ITIN on Form W-7 Form W-7

 

More information on the choice to file married filing jointly on page 9 Publication 519

Publication 519

 

Search for IRS and ITIN for more information

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