Yes, your spouse may file a resident tax return and choose to treat you as a resident alien for tax reporting purposes. This way you can file jointly and claim your two-year old son as a dependent.
To qualify, your wife would need to meet the substantial presence test, which includes:
- 31 days during the current year, and
- 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year.
If she spent the entire year in the US, she'd be eligible to file as a US resident with her R-1 Visa status. You would not be considered a resident normally because of your F-1 visa status.
If you wife didn't meet the substantial presence test for 2024, you both would need to file separate 1040 NR nonresident returns with Sprint Tax here.
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