I was married in July 2016 outside the USA. We have filed for a marriage visa but it's not approved yet, she still lives outside of the U.S.. How should I file? She has no U.S. ID #s

[DoninGA · Accepted solution]

If you are legally married as of 12/31/2016 you will either file as Married Filing Jointly or Married Filing Separately.  If your spouse does not have a Social Security number or an ITIN then you will have to file as Married Filing Separately. 

You will not be able to e-file your tax return.  On the Form 1040 you must write NRA (non-resident alien) in the box for the spouse's Social Security number.  The tax return must be printed and mailed.

However, you can apply for an ITIN using Form W-7 from the IRS to mail with your tax return and file your return as Married Filing Jointly.  See this IRS website for information on obtaining a ITIN and where to file your tax return with the W-7  - https://www.irs.gov/individuals/individual-taxpayer-identification-number-itin

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident.  You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.

See IRS Publication 519 U.S. Tax Guide for Aliens page 9 for how to make this choice - https://www.irs.gov/pub/irs-pdf/p519.pdf#page=9