I have been working in CPT/H1b since 2006 and until 2012. I just got my green card 2 months back. I was married before I came to US but my wife never been to US, not even for a visit, hence she does not have ssn or ITIN number. I was advised my the school attorney back in 2006 to file only as single. I am thinking that could be wrong, so I want to fix it now. I know I can only correct the last three years return. Should I file as single or married? I have spoke to different tax accountant and none of them are actually sure. One attorney even told me that I should continue filing as single. He said even if I file W7 for my wife, they would reject it as she never entered in US. Please advise?

You have been getting BAD advice.

You can file jointly with your wife irrespective of her physical location. She could be on Mars for all the IRS cares. She DOES, hwoever, have to be able to sign the Form W-7 to apply for an ITIN AND she must sign the joint tax return.

As for the past returns, you CAN amend the return from SINGLE to Married Filing Jointly, but if the tax liability does not change, it is NOT worth the effort.

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