You are correct. You cannot claim a dependent who is not a US citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. Additionally, your spouse cannot be a qualifying dependent for head of household filing status. You must have another dependent that qualifies you for head of household status.
Your spouse needs to have either a social security number (SSN) or Individual Taxpayer Identification Number (ITIN).
To use an SSN you will need to apply for a tax filing extension to allow time to get the SSN. If eligible, apply for the SSN with the social security office/administration.
If not eligible for an SSN then you can apply for an ITIN using one of the options in this IRS instruction. Depending on which option you choose you may need to file an extension to wait for the ITIN.
Once you have the ITIN or if using option 1 in the IRS instruction when you mail in the return/W7 together, you can then elect to file a joint return.
Your mail in return will need to have a statement electing to treat your spouse as a resident alien for tax filing purposes. The statement needs to include:
- A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year.
- The name, address, and identification number of each spouse.
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