Generally, your best option is to file a joint return with the injured spouse form. Though the IRS will take longer to process Form 8379, it still allows you to get your best refund on a joint return without losing your own money to an IRS tax offset for your wife's child support. This is especially true if your wife has no income, as that maximizes the tax benefit of filing jointly while minimizing her tax payments & credits that could be used for child support.
