I am married and would like to file the returns jointly. My spouse does not work and no SSN and no EAD. May I know the documents required to file the returns jointly

If you are a US resident and met the Substantial Presence Test for 2019, you both can make an election to file married filing jointly and apply for your spouse's ITIN (Individual Tax Identification Number) with your return.

Substantial presence test:   

You would be a US resident in 2019 if met the 183 days in the US using the following calculation,:  count all the days of in 2019 that you were in the US, count 1/3 of the days you were in the US in 2018 and count 1/6 of the days you were in the US in 2017.  If the days add up to 183 US days or more, then you are a US resident for tax purposes. in 2019.  If you were a resident for all of 2019, you can file a US resident return with TurboTax.  (You also must be in the US for 31 days in 2019)

Please see the IRS publication for more information Publication 519 US Tax Guide for Aliens  See page 8 for the manual election that you will need to write out and attach to your return.

You would both need to declare your worldwide income no matter where earned or received.   

 You would need to prepare your return in TurboTax and then print your return and manually create the page for the election and attach it to your return before mailing. 

How To Make the Choice  

Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information.  A declaration that one spouse was a non-resident alien and the other spouse a U.S.citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year.  

The name, address, and identification number of each spouse.   

Please see below for instructions on completing a married filing jointly tax return in TurboTax if applying for an ITIN 

You will need to file the return by mail using the instructions below and enter her  as your spouse. 

You will need to issue a "dummy" SSN in TurboTax for your spouse just so you can complete your return.  Enter 305-44-0001.  Then when your tax return is finished, you will need to print the return (you cannot e-file) and "white-out" the "dummy" SSN and write in Applied For.

Prepare a Form W7,  then include it with the required original (or documentation certified by the issuing agency)..File the return to this address: 

Internal Revenue Service . ITIN Operation . PO Box 149342 . Austin TX 78714-9342  

If you use a private delivery service       Internal Revenue Service ITIN Operation Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000 

The instructions for the Form W-7 will help you in completing the Form W-7. 

Follow these steps to prepare your return for mailing.  

1. Complete  Form W-7  Instructions for Form W-7

2. Complete your federal and state tax returns using the number "dummy"SSN in place of a Social Security Number. 

3. Print the tax returns and "white-out" the "dummy"SSN  from the SSN field. Do not attempt to e-file your return. 

4. Write "Applying for ITIN; Application attached" next to the SSN field. 

5. Mail the signed federal return, the completed Form W-7, and all documentation required by the Form W-7 (Alternatively, you may choose to take all this information in-person to a local IRS office for processing.)   

6. If you need to file a state tax return: Mail the signed state return and a copy of Form W-7 to your state's regular filing address.  You also have the option to file for an extension for your state return and pay any balance before the filing deadline in April.  Then when the IRS sends the ITIN, you can add it to the state return and file before the extension deadline.