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Thank you very much for the response!
My wife is holding B2 visa now and she first came to the U.S. from July 2020 to Aug 2020 and then came for the second time from Nov 2020 until now (Mar 2021). Hence, she did not meet the requirement for substantial presence test.
As I am the resident alien and my wife is non-resident alien, I plan to use married filing separately instead of jointly. If so, does she still need to apply for the ITIN number?
March 18, 2021
3:47 PM