@guil95864 , on going through Peru's tax regs./scheme for domiciled persons and looking at the tax brackets/deductions, ( including the standard income units that can be excluded from taxable income), I think it may be more tax beneficial for you to file as Married Filing Separate ( MFS) -- the only disadvantage thereby are : (1) you get the standard deduction of a single, (2) you have to provide her details as NRA and (3) you have to file by mail..
If you choose this path, you prepare the return as MFS, use a dummy Social Security/ ITIN for purposes of satisfying the software,, once done, choose file by mail, print the return. Now snopake ( erase) the dummy TIN ( SSN or ITIN ) and replace with " NRA", sign, date and mail in the return.
If you choose the other path i.e. want to file as Married Filing Joint( MFJ) , :
(I)Prepare return as per usual, using dummy TIN ( SSN/ITIN block) , replacing this "dummy TIN" with "NRA" as for MFS above;
(II)Choose file by mail as above, print sign/date by both filers
(III) Include a written request signed by both that the spouse/wife wants to be treated as resident for tax purposes for the year
(IV) Include her world income along with yours for the calendar year 2023; you also have to file a form 1116 for Foreign Tax credit for the taxes she has paid to Peru -- while dollar for dollar taxes paid is recognized the allowable amount for the current year would be limited by a ratio of total foreign income to Total World income;
(V) if she does not have an ITIN yet ( by the date of filing ) then you have to include a request for issuance of ITIN ( instead of SSN) form W-7 along with all the required documents proving eligibility.
(VI) The benefit of MFJ filing status is that you get the full / larger standard deduction and thereby reduce you tax liability.
Is there more I can do for you ?
pk
