My wife and I are married and I live in Europe. She is in the US. I don't have a SSN or a ITIN (yet). We want to apply for a ITIN for me. Can she check for married filing jointly on her tax form?

ANSWER

The BIDaWIZ Team's Answer:

As per IRS publication 501, if one spouse was a nonresident alien or dual-status alien who was married to a U.S. citizen or resident alien at the end of the year, the spouses can choose to file a joint return. If you do file a joint return, you and your spouse are both treated as U.S. residents for the entire tax year. So, is your wife a US citizen or resident alien in the US? If yes, then you can file jointly.