My spouse is a non-US citizen, foreign diplomat on an A-1 visa and posted to the Embassy of his country in the US. As such, he is exempt from all US taxes and does not file a tax return in the US. (He files in his native country, where his income in that currency is taxed accordingly.) Since he has no income in the US, he does not have an SSN or ITIN.
I am a native US citizen, work for a US entity, have an SSN, and dutifully file each year. Neither my spouse nor I have plans to pursue dual citizenship in the others’ nationality. We have one child, who retains dual citizenship, one nationality from each of his parents. We reside in the US.
Since we married in 2022, this is our first ‘family’ tax return. Do I now file as married filing jointly, separately, and/or as head of household since my income covers more than 50% of our family expenses? Can/shoudl I declare him as a dependent along with our child?
