Thanks, @pk for your response.
As I have filed 1040NR(Married Non-resident Alien) for 2019 tax returns, I did not get the standard deduction of 24400, also my wife did not have ITIN at that time.
My wife got her ITIN in 2021.
While amending my 2019 tax return to 1040 (Resident) and Married Filing Jointly. Can I claim the standard deduction of 24400?
Provided my wife was present in the US for only 2 days in 2019? (Nonresident Spouse Treated as a Resident)
She is in the US from 12/30/2019 to 2021
Namaste _/|_ 🙂
