I am on L1 having SSN, wife is on L2 having ITIN. I am working in a software firm, but wife is not working. I understand that I have to file jointly with my wife as a dependent.

1. Is my assumption right that, I have file jointly ?
2. What is the best practice to increase my tax exemptions ?
3. Any other advice,

Regards,
Varadarajan

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Varadarajan:

No, you do not HAVE to file jointly; you can file separately. However, filing jointly probably produces the greatest tax savings.