I am a retired US citizen living abroad. I married in 2010. My wife lives with me and is not a US citizen. She is attending college for her masters degree. She will apply for a ITIN in late 2011 or early 2012. She does not have any income while attending school overseas (not in the USA) and will not have any income for the next two or three years since she will work as a volunteer here to gain experience after graduating.

At the end of that period, depending on employment prospects in the USA, we will likely return so she can work and study further in the USA for board certification in her field.

If she gets her ITIN number from the IRS/US Embassy, may I file an amended tax return for 2010 (and likely for 2011 as well) as Married filing jointly and claim the larger dual deduction that allows? She will have no income to add, so I am not sure how the IRS will treat this.

The difference in tax deduction changes from the single deduction of $9350 to a joint deduction of $18700 and would change my refund substantially. Unless, of course, I am misreading or misunderstanding the process.

To get the ITIN, you must submit Form W-7 WITH your 2010 amendment, filing Married Filing Jointly. She will also need to attach a SIGNED statement to the return that she is the non-resident, but she CHOOSES to be treated as a resident alien for all of 2010.

Once you get her ITIN, you can then file jointly for 2011.

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