Nonresident spouse - joint return eligiblity and consequences in case of separation

[praveen40000]

Hi All,

My wife has stayed in US for only 20 days in 2020. We have been married since 2018. I have been in US since 2019. Both of us are not US citizens.  She is presently working in my home country.

I would appreciate if you could address the below questions.

a) Can I file a joint return?

b)  Is she eligible to get W-7 as she doesn't pass the substantial presence test?

c)  IRS mentions that a resident can make a choice to select my nonresident spouse as a resident for tax purposes. But if in future, if this choice gets revoked, I cannot make this choice again. Does that mean, either of us cannot file jointly again say in case we get separated and decide to re-marry to other individual (resident or non resident)? 

d) Are we eligible for foreign income tax exclusion since she has stayed outside for more than 335 days ina year.

Thanks,

Praveen

[praveen40000]

I would appreciate if I can get any responses or guidance.

The IRS website mentions -  For tax years beginning after 2017, spouses residing outside of the United States aren’t eligible for an ITIN, unless they qualify for an allowable tax benefit. 

Does filing jointly makes her qualify for getting ITIN?