回複：問mytwocents

Your way is fine. But you do not have to file as married filing separtedly. You can file as single for tax purpose (not elect your wife as RA at this time), becasue your wife won't file herself anyway. By doing this way, you pay less tax in the first place. You can correct it within a three-year window by filing 1040-x to change to a joint return after electing your wife as a RA.