I don't want to jump to conclusions and hope BobKamman doesn't regard taxpayers in this situation with presumptive disdain.  Not all taxpayers are savvy as he is.  OP should consider various options, ie, is it beneficial for the taxpayer to report worldwide income and apply for an ITIN via W7 in the tax return for the spouse if you/TP choose not to go the certifying agent route. But if the children are citizens as you implied?, then ITINs are not correct for them and mother would have to visit the SSA office.  HH with a nonresident spouse still requires over half maintenance of household, so if she doesn't qualify, you'd have to file her as MFS and paper-file the return.