Hello,

I am a Resident Alient for tax purposes. My wife lived with me in the US from June 2017 - January 2018 so she satisfies the substantial presence test for the tax year 2017. She didn't have any income in the US or abroad during the tax year 2017. I got married in May 2017 and changed my tax status from single to married (joint) thus causing a substantial reduction in my tax.

I just found out that in order to be able to file a tax I need to file for her ITIN for which I need to produce her passport as a proof and visit one of the tax centers with her in person. Now since she is abroad and doesn't plan to come back anytime soon is it still possible for me to be able to file my tax return as joint and married?

If that is not possible can I file as married but single for tax purpose or do I have any other options?

Please advise.


Thanks.