@Illia , Namaste ji
(a) generally agreeing with my colleague @Vanessa A
(b) You can indeed file MFJ ( need to include a statement that you both agree to treat your spouse a resident and be taxed on world income).
(c) To be able to include your child as a dependent, you need to :
1. prepare the return including the child on your return---- use a dummy SSN such as 121-34-6000 .
2. When all is done , choose to file by "mail".
3. Print the return, snopake the dummy SSN used for your child, replace with " N R A "
4. Sign date etc.
5. down load form W-7 from the IRS site ( it is fillable PDF ), fill it out for the child, collect all the documents required ( a copy plus the originals ).
6. You can mail the whole lot to the IRS OR preferably visit the local IRS office ( there is one in most big towns ) and have them certify the document copies. Then mail the whole thing.
7. This would allow the IRS to issue ITIN for the child retroactively.
8 Note that you need to make sure that your return shows the child dependent credit and not child tax credit. If not IRS will certainly catch this and reduce your credit ( as it should ).
One point I am surprised about (m it is not directly a tax item though and therefore can PM me ) that your status was adjusted from J2 to L1 .
Is there more I can do for you ?
Namaste Illia ji
pk
