In most cases it is better for
a married couple to choose Married Filing Jointly filing status, even if one
spouse had little or no income. This allows you the possibility of claiming
several tax credits that are disallowed to Married Filing Separately filers. In
addition, you benefit from the higher $12,600 Standard Deduction and both (your
and your wife's) $4,050 Personal Exemptions.
If your wife is a non-resident alien,
you may choose to take advantage of Married Filing Jointly status, but certain
conditions apply. More detail can be obtained here: IRS Guidance on Filing with Nonresident Spouse.
Since your wife does not have a Social
Security Number, she will need to request an Individual Taxpayer Identification
Number (ITIN) using Form W-7. To apply, follow this link: Application
for IRS Individual Taxpayer Identification Number.
You will have to file your
completed tax return by mail, along with Form W-7, and include a written
statement signed by both of you,
declaring that one spouse was a nonresident alien and the other spouse a U.S.
citizen or resident alien on the last day of your tax year, and that she
chooses to be treated as U.S. resident for the entire tax year.
Because you are filing your tax
return as an attachment to your ITIN application, you should not mail your
return to the address listed in the Form 1040, 1040A or 1040EZ instructions.
Instead, send your return, Form W-7 and proof of identity and foreign
status documents to:
Internal
Revenue Service
Austin
Service Center
ITIN
Operation
P.O.
Box 149342
Austin,
TX 78714-9342
