Hello,
My wife was a non-resident alien in 2021 (she was living in Canada). She has moved to USA with me in Mar 2022. Now I want to file my tax returns with IRS for year 2021 in the "married filing separately" category. Also, I would like to apply for ITIN for my wife we need that number for various purposes like opening Bank account (My wife cannot apply for SSN because she is on H4 visa).
My question is can I mail my tax return for 2021 and also include in that application (Form W7) for my wife to get ITIN, which is option 3 in your response? Also, I don't understand the meaning of "You can claim an exemption for your spouse" if your spouse had no US source income. What exemption is this? What do I need to do differently to claim this exemption and how does it help?
