Here's my situation:
I am a resident alien living in the U.S.
My spouse is a non-resident alien residing in China with an ITIN.
Our child born in US, who has a U.S. SSN, has spent most of the year outside the U.S. with her mother.
My questions are:
Can I file taxes jointly with my wife?
Can I claim our child as a dependent?
The complexity arises from the definition of residency. One criterion is that the child must "live with you for more than 183 days." However, if we file jointly, does my spouse living outside the U.S. also count as "you" for fulfilling the residency requirement for our child?
