F1/F2 - Filing 2024 Taxes - (Resident, ITIN, Joint Filing)

[AkramIbrahim]

Hello everyone!

I’m on an F‑1 visa, arrived in the U.S. in August 2019, and my wife is on an F‑2 visa (arrived August 2020). I’m filing my 2024 taxes now (in 2025). I previously used Sprintax through my university, but since I’ve now passed the 5-year exemption period, I’m considering switching to TurboTax. I live in Maryland.

Here are my key questions—any guidance would be greatly appreciated:

1. Can I apply for my wife’s ITIN (Form W‑7) when filing my federal return now? She doesn’t have an SSN as an F‑2 visa holder. This is her 5th year in the U.S. (6th for me). Is there an advantage to applying for an ITIN for her now?

2. Should I file as Married Filing Jointly this year? In previous years, I filed as Married Filing Separately and submitted Form 8843 for her. Would filing jointly provide a better refund now that I’m a resident for tax purposes? And if so, does that require her to have an ITIN?

Many thanks in advance!

[MaryK4]

Yes, you can apply for an ITIN and elect to treat her as a resident alien for taxes.  The biggest advantage is that you can file a joint return which provides more tax benefits.  However, if you make the election, she will be required to report her worldwide income, so if she has income outside the U.S. you must weigh the benefits.