@SodaStream , if the question is can you file as Married Filing Separate ( MFS), of course you can . Form your post it appears that the IRS has rejected your application for ITIN and therefore the return is not accepted. Thus you need to file a return -- MFS will work but you will miss some important benefits e.g. your standard deduction is only 12,400 for MFS instead of 24,800 for a married couple filing jointly. Note that you need to file by October 15th -- the last day with extension.
The next question in my mind is about your statement that your wife's visa has expired --- while the term visa is sometimes used as permission to apply to enter a country , it is at other times used as a stand in for permit to stay. In your particular case I think the form I-94 ( a paper form or online or stamped on the passport upon being admitted ) tells you how long you are allowed to stay , with staying in compliance / status. Suspect your wife , being on a dependent visa has the additional burden of you being allowed to stay. So I don't understand why her visa has expired and/or why you did not extend hers along with yours. Suggest very strongly that you investigate this carefully ___ IRS refusal should raise a red flag. If she is staying past her "parole" period, she may be in non-compliance and be barred from entering again for three years or even 10 years -- depending on facts and circumstances. I-20 just says that you are in status/ compliance of the conditions of admission -- not the stay period. Please investigate.
Is there more I can do for you ?
