I’m married to my wife who is currently in Ecuador and we are waiting for the I-130 to be approved. Last year she was in the states and we filed together. What about now?

[andrewdjohnson26]

Since she did not work in the US in 2022 do I file together or separate?

[JohnB5677]

Please see IRS publication  Nonresident Spouse

Social Security Number

"If your spouse is neither a U.S. citizen nor a U.S. resident within the meaning of IRC section 7701(b)(1)(A) and you file a joint or separate return, your spouse must have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). 

To get an SSN for your spouse, apply at a social security office or U.S. consulate. You must complete Form SS-5. You must also provide original or certified copies of documents to verify your spouse's age, identity, and citizenship. 

If your spouse is not eligible to get an SSN, they can file Form W-7 with the IRS to apply for an ITIN. Refer to Taxpayer Identification Numbers (TIN) for more information."

[andrewdjohnson26]

Thank you, let me rephrase. She already has a SS # .  Last year she worked and we filed married joint. But then in 2022 she moved to Ecuador to wait for the green card application to be accepted and did not work. I’m asking how do I file my taxes this year. Because we are married but she has no income and is still waiting for the green card . She’s not a resident or citizen or anything. Thank you in advance.

[RobertB4444]

If you already filed jointly then you should continue to do so, even if she had no income.  Make sure to double check that she earned absolutely nothing - the US taxes all income earned.

@andrewdjohnson26