@Jolyon_NC , while agreeing with
@taxprep.ea in making ( and the procedures thereof ) for a section 6013(h) election, note that your wife's immigration status is same as your because her visa is a dependent visa , your being the prime visa -- thus the day you passed the substantial presence test and became a resident for tax purposes, her status also became resident for tax purposes. The IRC ref'd does require being married to a "resident" but does not make any distinction between resident and resident for tax purposes. So file by mail, include , t the election document ( this is detailed at <a rel="nofollow" target="_blank" href="
http://www.irs.gov">www.irs.gov</a> -- first year election-- and asks you to stipulate a number of points/ requirements), the W-7 Form ( for issuance of ITIN ) and all the documents it ask for , and mail the whole lot in --- this will result in retroactive issuance of ITIN ( if that is needed ).
