You will be able to file
jointly with your spouse for tax year 2015 ….
However you will need
either a social security number (if they are eligible) or a taxpayer
identifying number to include your new spouse on your return. Use IRS
Form W-7 to apply for a Taxpayer Identifying Number. A copy is
here: http://www.irs.gov/pub/irs-pdf/fw7.pdf . You need to attach your federal tax return to the application.
The tax return and W-7 are mailed to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
When the
number is issued you will receive a notice in the mail and the
federal return will be forwarded for processing automatically. If you
will need to file a state return as well and you have not gotten the ITIN by
4/15 then file a state extension and complete the return when you get the
number.
Also: "You may also apply using the services of an IRS-authorized
Acceptance Agent or visit an IRS Taxpayer Assistance Center in lieu of mailing
your information to the IRS in Austin. TACs in the United States provide
in-person help with ITIN applications on a walk-in or appointment basis.
Applicants outside the United States should contact an overseas IRS office to
find out if that office accepts Form W-7 applications. The IRS's ITIN Unit in
Austin issues all numbers by mail."
Per
the answer from bine22 :
Filing jointly might be
beneficial, but it definitely not always is.
You have three options to
file:
1. Married filing
separately (or HoH if you have a qualifying child). You would have to print
your return and write NRA in the box for your spouses SSN/ITIN and file on
paper.
2. Married filing
separately (or HoH if you have a qualifying child) and claiming an exemption
for your spouse if they had no US source income. In this case you would need to
apply for an ITIN together with your tax return.
3. Married filing jointly.
You would need to add a statement that you both choose to treat your spouse as
resident alien and apply for an ITIN. However, in this case your spouse would
have to report worldwide income as well, but would be able to use the FEIE
and/or foreign tax credit.
You need to carefully
evaluate your options and choose the best for you and your spouse. They might
not want to expose their income to the IRS, even f it's more beneficial.
If you yourself are eligible to use the Foreign Earned income exclusion and you
income is less than the maximum exclusion and you don't have any other or very
little taxable income, filing separately is probably the best option.
Have a look at publication 54:
https://www.irs.gov/pub/irs-pdf/p54.pdf
