Filing Status: Married Filing Jointly vs Separately

[please_help]

Good day, TurboTax Community. While https://turbotax.intuit.com/tax-tips/marriage/should-you-and-your-spouse-file-taxes-jointly-or-separ... provides commendable insight to the pros/cons of a married couple Filing Jointly vs Separately, receiving no intelligible guidance during a phone call with the IRS, I am hopeful a viewing tax expert may advise which status is most appropriate for my current - and future - married realities:

In February 2024, I married a foreign national. My spouse does not reside in the U.S. and will not be granted a long-term visa for at least two years. Understandably, all income earned by my spouse during 2024 and 2025 originates from outside the U.S. (FYI: My spouse's income is informal  - a monthly stipend as a family caretaker - that is not reported in her native country.) My spouse's income does not meet the Filing Threshold for any U.S. Filing Status. My spouse does not have a SSN or ITIN...and will likely never qualify for either after moving to the U.S. due to (1) not working outside the home or (2) informally earning very low individual income annually.

In mid-2026, we are optimistic that my spouse will be granted a long-term visa to reside with me in the U.S. Each year in the U.S., my spouse will continue not meeting the Filing Threshold for any U.S. Filing Status.

Questions:

1. Which Filing Status should I/we employ in 2024 (and 2025) while my spouse does not reside in the U.S., employed informally in her native country, and does not earn sufficient income to meet the Filing Threshold for any U.S. Filing Status?

2. When my spouse is approved to reside in the U.S., but continues not earning sufficient individual income meeting the Filing Threshold for any U.S. Filing Status, which Filing Status should I/we use in 2026 and beyond?

Thank you for your interest and guidance.

[tagteam]

Please check later. I will page Champ @pk.

[Opus 17]

First, congratulations.

Second, what country?

Third, the answer below is generally true, but might be modified if there is a tax treaty with your specific country.  @pk will be the best person to answer that. 

The general rule is that if you file separately, you only report your own income and deductions.  You usually can't e-file because your spouse doesn't have a tax ID number.

If you file jointly, you must make an election to treat your non-resident alien spouse as a US resident for tax purposes.  When you do this, you are required to list all your spouse's income and deduction on your tax return with your own income. This subjects your spouse's income to US taxation, but you can claim a credit or deduction if she also pays tax in her home country.  Filing jointly usually results in lower US tax because it has a lower tax rates, and some deductions and credits are limited or disallowed when filing separately.  However, the financial impact of filing jointly or separately in your situation can only be determined by you, by testing both scenarios.   IRS info here.

https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse

If you want to file jointly, you will need to apply for an ITIN for your spouse.  You can't e-file your tax return.  Instead, print and sign the tax return, and also complete a sign a form W-7 ITIN application.  Mail the tax return, the W-7, and any required identity documents to the IRS address for ITINs, not the address for tax returns.  After the IRS issues the ITIN they will process your return.  Your wife will not be granted an ITIN unless she has a financial connection to the US -- since she does not have a US job or own property, her connection is established by filing a joint return, so she will generally be ineligible for an ITIN if you try to apply before filing the tax return.

Also note that when she applies for citizenship or a green card, there will be a question, "have you ever failed to pay income tax that you owed." She doesn't owe tax if you file separately, unless she somehow has US-source income, but she would owe tax if you filed jointly, so be sure to include her income on a joint return even though she doesn't get a US W-2 or 1099.

[TomD8]

This TurboTax help article details your filing options when your spouse is a non-resident alien:

How should I file my taxes if my spouse is a nonresident alien? (intuit.com)

[pk]

@please_help ,  Having gone through your post ( description of the situation ),  and agreeing with the  responses  from my colleagues @Opus 17  and @TomD8 ,  there are few things  I would like to add:

(a) You have not answered as to  your own immigration status ( citizen/ GreenCard/ Resident for Tax purposes ); if you are US citizen, then which country are you a citizen of  --- this is only for completeness and may have no effect on  tax situation

(b) Your spouse , where is she from ?    Has she ever been to the USA and if so when.  This may affect things because of tax treaty ( if any )

(c) Generally,  if the NRA spouse is not in the USA and your tax home is US, then the  "treating of spouse as a resident "   is  not much benefit, especially if there is no  tax treaty in effect  ( because then you cannot get credit for the foreign taxes paid nor be eligible for Foreign Earned Income Exclusion ).

(d)  Note that when filing a US tax return jointly with your spouse , it is total household  income that is considered for  threshold of filing requirement.

 Please answer the questions   and I will circle back once I hear from you --yes ?

pk