What if my wife lives in a different country?

This sounds logic, however, when you want to file "Married filing separately", you need to indicate your wife's name as well as her social security number, and provided your wife does not have a social security number, then you need and TIN number for her. what you do if the taxpayer who was married last day of the year is now divorced and his ex wife is not welling to work with him? (this is a real case that i enountered)Thanks!

If you are filing your federal tax return as married filing jointly then your wife will automatically be included on your state tax return.  Where your wife is living does not affect your tax return.  However, your wife will need either a social security number or an Individual Taxpayer Identification Number for you to be able to include her on your tax return.

You husband is only considered a US resident for US tax purpose if you file jointly.  It has nothing to do with immigration (just want to make sure you understand that).  If you want to keep filing jointly, he would declare his worldwide income but he can use foreign tax credit to help offset any double taxation.  Belgium has high taxes so most of his income tax should be offset.  I am not sure which election you both made.

The election under IRC § 6013(h) affords a nonresident alien who is married to a U.S. citizen or resident alien, and who becomes a U.S. resident by the end of the tax year, the ability to be treated as a U.S. resident.

If the election is made, neither of the two individuals making the election can make the election for any subsequent taxable year. Thus, neither spouse may, upon remarriage, ever make an IRC § 6013(h) election with a new spouse.

:A nonresident alien who does not become a U.S. resident during the year in question and is married to a U.S. citizen or resident alien at the end of the taxable year, may elect with his or her spouse to file a joint Form 1040 and be treated as a U.S. resident for income tax purposes for that year under IRC § 6013(g).

Once made, the election is in effect for all subsequent years except for years for which the election is suspended or terminated.  The election is suspended for a taxable year if during that taxable year neither spouse is a U.S. citizen or resident. The election can be terminated at the earliest of either of the following:  Revocation made by either spouse by filing a statement of revocation on or before the last day on which the return for that year is due,  The death of either spouse, (such termination would only affect tax years after the year in which the spouse died),  Legal separation under a decree of divorce or separate maintenance (as of the beginning of the taxable year in which the divorce or separation occurs.

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@maksim-h wrote:

I was married abroad to a non-US citizen in early 2020 and my wife is currently in the process of obtaining an immigration visa to the US. She lives abroad and does not have either an SSN or ITIN. Is it still possible for us to claim tax benefits as a married couple? Any guidance would be greatly appreciated.

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If you are a US citizen or US resident and your spouse does not have a Social Security number or an ITIN and you are not applying for an ITIN with the tax return then you can only file your tax return as Married Filing Separately.  Where asked to enter the spouse's Social Security number enter 999-88-9999.  You can only print and mail your tax return, it cannot be e-filed.  When you print the tax return erase the Social Security number for your spouse and manually enter NRA for non-resident alien.

See this TurboTax support FAQ for the procedure to print and mail a tax return using the online editions - https://ttlc.intuit.com/questions/1944348-how-do-i-print-and-mail-my-return-in-turbotax-online

If you decide to file your tax return as Married Filing Jointly you must apply for an ITIN with the tax return and you would need to be providing a statement with your tax return that you want your Nonresident Alien Spouse Treated as a Resident.  See IRS Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad pages 6 and 7 - https://www.irs.gov/pub/irs-pdf/p54.pdf

Go to this IRS website for ITIN information - https://www.irs.gov/individuals/international-taxpayers/general-itin-information

multiple posts ... answered in other thread 

https://ttlc.intuit.com/community/user/viewprofilepage/user-id/4633351

@Mata13100 Yes, you can file jointly if you meet the substantial presence test. If you can meet the requirements for this test, there are no restrictions for you to file jointly. To meet this test, you must be physically present in the United States (U.S.) on at least:

1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
   • All the days you were present in the current year, and
   • 1/3 of the days you were present in the first year before the current year, and
   • 1/6 of the days you were present in the second year before the current year.

If you do not meet the substantial presence test, you can still file jointly but there are some requirements that you must meet since you would be considered a non-resident alien for not meeting the terms of the Substantial Presence Test..

• You and your spouse are treated, for federal income tax purposes, as U.S residents for all tax years that the choice is in effect. However, for Social Security and Medicare tax withholding purposes, the nonresident spouse may still be treated as a nonresident. Refer to Individuals Employed in the U.S. – Social Security Taxes .
• You must file a joint income tax return for the year you make the choice (but you and your spouse can file joint or separate returns in later years).
• Each spouse must report their entire worldwide income for the year you make the choice and for all later years unless the choice is ended or suspended.
• Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a tax treaty might allow a tax treaty benefit on certain specified income.

If you make this choice, you  must 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:

1. A declaration that on the last day of the tax year one spouse was neither a U.S. citizen nor a U.S. resident within the meaning of IRC section 7701(b)(1)(A) and the other spouse was, and that you choose to be treated as U.S. residents for the entire tax year.
2. The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

When preparing the return, your spouse would need to be the taxpayer completing the return and then you will be reported as the spouse.