In most cases it is better for a married couple to choose
Married Filing Jointly filing status, even if one spouse had little or no
income. This allows you the possibility of claiming several tax credits that
are disallowed to Married Filing Separately filers. In addition, you benefit
from the higher $12,600 Standard Deduction and both (your and your wife's)
$4,050 Personal Exemptions.
If your wife is a non-resident alien, you may
choose to take advantage of Married Filing Jointly status, but certain
conditions apply. More detail can be obtained here: IRS
Guidance on Filing with Nonresident Spouse.
Since your wife and child do not have Social Security Numbers, they will each need to request an Individual Taxpayer Identification Number (ITIN)
using Form W-7. To apply, follow this link: Application for IRS Individual
Taxpayer Identification Number.
You will have to file your
completed tax return by mail, along with both Forms W-7, and include a written
statement signed by both you and your wife, declaring that one spouse was a nonresident
alien and the other spouse a U.S. citizen or resident alien on the last day of
your tax year, and that she chooses to be treated as U.S. resident for the
entire tax year.
Because you are filing your tax return as an attachment to your
ITIN application, you should not mail
your return to the address listed in the Form 1040, 1040A or 1040EZ
instructions. Instead, send your return, Form W-7 and proof of identity and
foreign status documents to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
