pk
Level 15
Level 15

Deductions & credits

@akumarv ,  generally agreeing with @Critter  and noting information in your post, AND assuming that 

(a) you are here on H-1B and your family ( spouse is here on a valid H-2 ( dependent visa )

(b) you are a Resident for tax purposes ( i.e. you have passed the  substantial Presence Test )

(c) your spouse  is away from the USA the last two months of the year but her main residence is with you in the USA

(d) that you have filed  (and therefore the purpose of the  ITIN for the spouse ) Married Filing Joint for 2018

 

therefore  you would need to renew the ITIN of your spouse so you can avail of the MFJ filing status and all its benefits ( standard deduction etc. );  Personal and dependent  exemptions are still valid  but for the years 2018 through 2015 , the amount is  reduced to Zero--- but  standard deduction has been doubled.

The fact that your spouse is  temporarily absent from the USA does not change anything as long as her dependent visa is valid and that her main home is your home.

 

Hope this clarifies your situation.  Please feel free  ask more  questions in comment

 

Namaste ji