File Married-Jointly or Married-Separate with non-resident alien spouse if not enough time before deadline to get all docs?

[fe7565]

Should file Married-Jointly or Married-Separate? (no dependents, so no "head of household" option)

These are the two options: Married Jointly tax: +$2255 refund (Federal) -$410 (VA state pay) vs. Married -Separate: -$112 (Federal pay) -$820 (VA state pay).

Background: Married in Nov 2021. My spouse is a non-resident alien. She lives overseas and remains there for now.  She does not have a SSN or ITIN, has zero USA income. She has foreign bank savings and foreign investments, and she has a job with a local pension plan in her country. She was here in Virginia in my home for 27 days when we got married.

Question: I prefer to file Married-Jointly because of the much higher tax refund, but what forms/docs would I need from her as far as income, bank, investments, etc?  It is unlikely we can gather all the forms, etc before the 18 Apr 2022 deadline. I do not think she is qualified for a SSN (can check w/US Consular), so only ITIN may apply.   Need to submit a W-7 form with my mailed in tax return? There is one Acceptance Agent in her country/city and not sure we can get her docs verified, etc in time.

If we decide to file Married-Separate this year because of fear of missing the deadline, will we be able to amend our 2021 tax return later?   I understand amending can be done up to 3 years, but would my filing status be also amended retroactively? Thus, if amending of the 2021 return for Joint status vs Separate is allowed , will we get back then the @ $2255 for tax year 2021?  If this 2021 tax-filing amendment option is available in a later year, then I would file the 2021 tax as Married-Separate and just amend it next year when I have all her paperwork for Married-Jointly filing   So this year filing Married-Separate, I print out the 2021 IRS tax forms, write in NRA (non-resident alien) for her in the SSN/ITIN block and mail it?

[FangxiaL · Accepted solution]

Looks like you got it all figured out! You can file an extension if 4/18/2022 is what worries you. Then you would have until 10/15/2022 to file your 2021 tax return. 

Filing an MFS return and amending it later to MFJ is another option for you. You have until April 15, 2025, to amend it and receive your additional refund. 

[fe7565]

Thank you @FangxiaL  You answered it perfectly, and even gave me the last year of amended-filing date that I really wanted to know. Thank you very very much! 

[fe7565]

@FangxiaL   With the Federal tax clear now, I turned my attention to the VA tax.  I think it's better if I do not extend the Federal filing deadline but file now as MFS, because I owe VA state taxes in both MFJ (less tax) and MFS (more tax).  Since I cannot do my federal MFJ on time due to lacking her financial docs, I believe I cannot file the state until I file the federal first. 

So, I will file MFS this year for both federal and state and amend both to MFJ when all her docs are ready..assuming VA's amendment options are similar to the federal ones.