Anonymous
Not applicable

How to tackle tax filing for 2021 w. NRA spouse?

Hi there,

I'm looking to get some guidance on the best course of action for tax filing for 2021. 

My spouse is on a H4 visa and joined me in the US on 8/28/2021  (i.e 177 days in the US).  She does not have a SSN or ITIN.  We did apply for her H4 EAD (work permit),  which is likely to come thro by Sep or Oct'22, thereby giving her a SSN automatically.

I was thinking about jointly filing for 2021 and claiming her as my dependent.  I understand I would need to apply for an ITIN now to do so, and submit my completed return along with it.  She might have some foreign income (<$1K) through a joint account with her mom back home. 

So wondering if it makes sense for me file as an Individual for 2021 or actually pursue the joint filing if she's eligible (i.e resident for tax purposes)?   

For tax year 2022, she might likely start working, and we can then do the joint-filing no problem. 

Thanks in advance for any inputs or insights. 

~N