So, are you asking if your wife can file using a persona or are you just making a statement.
To be able to file a tax return you must possess a Taxpayer Identification Number. A tax identification number (TIN) is a unique nine-digit number that identifies you to the IRS. It's required on your tax return and requested in other IRS interactions. Social Security numbers are the most popular tax ID numbers, but four other kinds are popular too: the ITIN, EIN, ATIN and PTIN.
The persona and the Taxpayer Identification Number must match to file a tax return.
Assuming she is an employee and not self-employed, No.
If you are a W2 employee, unreimbursed job expenses are no longer deductible. See Deductions that have been suspended for 2018 - 2025.
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