So I am filling out the personal information section of the tax return. The question is did my spouse live with me during 2020. My wife and our youngest daughter was going to travel back home the first week of March 2020. Then the country that we live closed all travel into the Country because of Covid. The travel restrictions are still in place. My wife's ITIN number expired and we have not applied for another one so we are filing Married but filing separately. My Daughter is a US citizen but because she cannot come home because of the travel restrictions she cannot be claimed as a dependent. Is there a waiver for family being separated by travel restrictions for Tax year 2020?
