I am working on H-1B visa for the past couple of years. I have been a resident for tax purposes for all these years. I got married in November 2013 and my wife moved to the US in December 2013. I read that I can file as a “Married – Filing Jointly” after I file for my wife’s ITIN number. Should my wife (who is on H-4 visa) pass the substantial presence test (183 days) in the US for me to file taxes jointly? Should I have been married for the substantial presence period in 2013 to file taxes jointly?

No; SPT does NOT apply to the spouse. To children who are NOT U.S. citizens, YES, but NOT the spouse.

The spouse does not even have to be in the United states to file jointly with a U.S. resident. She could be on Mars for all the IRS cares, juts as long as she SIGNS the tax return and declares HER income on the return as well.

Thank you for the quick reply, AtlantaTaxExpert. But, will not my wife be considered non-resident alien as she hasn't been here for the substantial presence period. If I am resident and my wife is non-resident, can we file taxes jointly?

Popular mis-conception when it comes to the spouse.

In fact, the spouse NEVER HAS TO SET FOOT IN THE UNITED STATES in order to file jointly. She could be on Mars for all the IRS cares, as long as her income is included on the tax return.