@manisha1552 , Having gone through your post and the reply of @RalphH1 ( which I generally agree with ), I would like to add some context first :
(a) As I understand the situation you a US person ( citizen / GreenCard ? Resident for Tax purposes ) for 2021 tax year, got married to a Non-Resident Alien in 2022 . ( please confirm/ correct my assumptions --- yes?)
(b) Your Husband entered USA in 2023 ( or is it in 2022 ?).--- need the exact date and visa status ( H-4 ?)
(c) Husband was employed in India with a local entity ( not US govt. or any of its subs. )
(d) You now wish to file jointly with your husband for tax year 2022 and would be willing to expose his foreign income to US taxes by filing a W-7 for issuance of ITIN ( not eligible for SSN, because of H-4 non-work visa? ) and a request signed by both of you for him to be considered a US resident for tax purposes for the year 2022.
(e) I am assuming that what you are trying to achieve is the use of higher standard deduction by this process.
Absent any contravening facts / circumstances and assuming the most tax-beneficial interpretation of my questions above, a few points to note:
1. Generally the tax status of a dependent visa "admitee" is that of the main/ primary visa holder. Thus your husband's tax status would be that of your status-- Resident for Tax purposes once he is admitted to the USA i.e. his visa is consummated.
2. Based on the above interpretation,there is no need for the request to be treated as a resident. However the request for Tax ID ( ITIN) is required ONLY for joint filing purposes.
3. To the extent , that you were not married to him ( i.e. prior to marriage recognition by the USA when the H-4 visa was issued ), he was a single Non-Resident Alien with no existence in the US tax rolls. Thus any foreign income ( not US sourced income) for his benefit is outside the purview of the US tax system/laws.
4. If you were married by the last day of the year 2022, you would be considered to be a married person for the whole of 2022. But since he was a "non-person" till he was admitted to the USA, he would still be a Non-Resident Alien for the year 2022 ( assuming that was admitted to the USA sometime in 2023 ). However there is a special treaty condition in US-India tax treaty that does allow an Indian spouse ( a Non-Resident Alien ) to be treated as a dependent without being present in the USA ( I need to find documentary evidence for this though and it will take a bit of time -- a day or so).
Does this help or confuse the situation ?
Is there more I can do for you ? In the meantime I will do some digging on the exact wording for a dependent spouse and the limitations thereof
And of course welcome to the USofA
Namaste / Namashkar / Namaskaram/ etc.
pk
