I will be submitting my Taxes as "Married filing Jointly" for 2022 even though my wife didnt arrive until Feb 24th of 2023. As we were married in 2022, you can attach a declaration to your tax return (as U.S. citizen) that your spouse was a nonresident alien, but they choose to be treated by the IRS as a resident alien. You will need a Social Security # or a ITIN number from the IRS. When my wife went through border control, they said she would receive her SS Card and Green Card in 3-4 weeks. If we dont receive the the SS card by the tax filing deadline, I will file for an extension. I am not a tax attorney so dont take this advice to the bank, but this is my plan to save money on taxes at this point. You get an automatic tax deduction of $24,400 for filing Married Filing Jointly.