How to file returns when spouce is in Foreign and has ITIN

If you are a U.S. citizen or resident you can file as married filing jointly or married filing separately. You can file joint return as residents even when your spouse has never been to the U.S. On the joint return, both of you must report worldwide income. Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income (http://taxipay.blogspot.com/2008/03/us-citizen-or-resident-with-foreign.html)

You can also file as head of household if your spouse does not live in the U.S. and you have a qualifying relative dependent. Your U.S. Tax Return: Filing Status for Married (http://taxipay.blogspot.com/2008/02/filing-status-for-married.html)