如果選擇JOINTLY,SPOUSE需要有一個STATEMENT去SELECT TO BE A RESIDENT EVEN SHE IS OVERSEAS.AND HER INCOME COULD BE EXCLUDED AS FOREIGN EXCLUSION. AS FOR THE TAX ID, FILE A W-7 AT THE SAME TIME.
IF FILED SEPERATELY, NO WORRY ABOUT THE TAX ID.
HOWEVER, JOINTLY IS THE BEST WAY. SINGLE IS WRONG!!!!