My wife is on H4 , does not have SSn

[DS30 · Accepted solution]

If you are a US citizen or resident, you have 2 choices: filing either married filing jointly or separately.

The easiest way to file if she does not have an SSN, would be to file married filing separately. You would need to choose to "file by mail" and hand-write "NRA" in all of the places on your tax return that require your nonresident alien (NRA) spouse's SSN

If your new wife does not have an SSN and you want to add her to your tax return, you would have to apply for an Individual Taxpayer Identification Number (ITIN) using Form W-7 (Click ITIN). 

This joint filing requires more work and if your spouse is a nonresident alien, you both would have to approve a declaration statement that you attach to your joint tax return stating that you want to have your NRA spouse treated as a resident alien for US tax purposes. You would have to include all your NRA spouse's worldwide income in USD on your tax return (because she would be treated just like any US resident alien for US income tax purposes).

See US Tax Guide for Aliens for additional information.