Tax Filing for a LPR with Non-Resident Alien Spouse Living Abroad

[GEOntificator 281]

Hi All - It has been a while. Back for some advice.

 

My mother got her GC last year. My father lives in my home country (mom goes back and forth) and is a non-resident alien. There are a few things I'd like to ask:

 

1) I understand that my father needs to get an ITIN through W7 form and mail it to the IRS. How long does it take to get ITIN after W7 gets delivered? IRS instructions ask for certified copies of supporting documents... What substitutes a certified copy? For example if he submits a photocopy of his passport what kind of certification does it need?

2) My understanding is that my mother (LPR) and father (non-resident alien) can:

• Elect to file MFJ in which case my father will be considered a resident for tax purposes.
• Elect to file MFS. I think father will still need an ITIN, but will he have to file anything or will my mother have to declare any of his income?
• Elect to file as HOH which she does not qualify for.

 

MFS filing seems to be the best option for them but I want to ensure they understand and know all there is to know. 

 

I would appreciate anyone who can chime in who just went through something similar.

 

Thanks.