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In this situation, is it ok for him to file MFS (claiming the boy as his dependent) and I elect not to file? Yes, but since you do not have an ITIN, he will need to print and mail his return and write NRA along with your name on his return.
if I could file with him jointly in coming years, provided that I file w-7 applying a ITIN together with that tax return? Yes, as long as he is considered a US resident for tax purposes you can file a joint return if you apply for an ITIN. If you do this, you will need to report all of your income earned worldwide as you will be taxed as a US Resident as well, even if you are not in the US.
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‎April 13, 2022
6:02 AM