MariaR323

Your wife is considered a nonresident alien (NRA) for tax purposes. Hence, you have the following options:
1. NRA spouse + Filing Separately You can file a paper return via mail as Married Filing Separately (MFS) and write "NRA" in the SSN/ITIN field for the NRA spouse. You do not need to report anything for your NRA spouse since you are filing separately. Generally speaking, MFS is the least favorable filing status. SSN/ITIN not needed. 2. NRA spouse + Filing Separately + Spousal Exemption You can also file Married Filing Separately (MFS) AND claim an exemption for your NRA spouse ONLY IF the NRA spouse has no U.S. source income. Although MFS is generally the least favorable filing status, this option at least allows you to claim the spousal exemption. SSN/ITIN is needed. 3. NRA spouse + Filing Jointly You can choose to treat your NRA spouse as a resident alien (RA) for tax purposes for the entire tax year in question. This option allows you to file a joint return (MFJ) and you are eligible for all deductions/credits available to a U.S. Citizen/Resident. You would be required to report BOTH spouse's worldwide income. A special election statement needs to be attached to your return indicating this choice. See this link for the election statement to write: https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident SSN/ITIN is needed. The question of what choice to make depends on which method produces less tax. Generally speaking, MFJ where foreign income is present (or not) should compute to be the most favorable option. Where foreign income is present, you can apply the more common foreign earned income (FEI) exclusion or foreign earned income (FEI) tax credit to not pay tax twice on the foreign income. 2015 FEI Exclusion: up to $100,800 As for the ITIN application if you go that route, you may be able to avoid having to send in the passport for your foreign spouse but please read the requirements for the Identity/Foreign Status docs. You may be able to send in a certified/notarized copy of the passport but double check. See this link for the instructions on the W-7 and ID requirements: https://www.irs.gov/pub/irs-pdf/iw7.pdf Maria

If you were married in 2013 you are eligible to file MFJ. However, it's not as easy as just a filing status change. You were considered a dual status alien in 2013 because that is the year of arrival in the U.S. Hence you must file an election statement electing to be treated as a resident alien for 2013 for tax purposes. For 2014 there is no need for the statement anymore, you just file MFJ.
So you would need to amend both tax year returns.
I would suggest looking at some DIY software such as TurboTax to assist you. Also, read up on the election statement at this IRS link: https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident

That's the only income either way since you stated in a previous post you did not have any income at all in 2015 either in the UK or US.

I'm not familiar with the F-1 Visa and what benefits or rules come along with that but I can try and answer some of your questions from a general perspective since much of this information and suggestions would be based on knowledge of income levels.
Most often than not it is always best to file MFJ because it is the most favorable filing status. Generally speaking, with income levels of under 100k it almost always is. Your foreign spouse sounds like he is probably a dual status alien for 2015 since he entered the U.S. mid-year. (This may be affected by the F-1 Visa in some way - that I wouldn't know.) With all that said, if you choose to file MFJ with a dual status foreign spouse you must make sure to include an election statement whereby choosing to treat your foreign spouse as a resident alien for the entire year 2015. That allows you to file MFJ, however, in choosing that election I believe you cannot also choose to apply any foreign treaty agreements... but this shouldn't be a problem since you can include Form 2555 to exclude foreign income. MFJ you are reporting worlwide income, hence having to use form 2555 to apply the foreign income exclusion.
Now with all that said above... your foreign spouse would be treated as a resident alien for the entire year 2015 and as such is able to apply any and all deductions and credits available to a U.S. resident. This would allow you to claim education benefits for expenses paid in 2015. Not the American Opportunity Credit because that is for undergraduate work but look at the other one - the Lifetime Learning Credit.
You definitely need him to obtain his SSN for filing purposes.
Again, all this is based on assuming certain things and we don't know what type of income levels are involved in your financial situation. My best advice is to make sure the tax preparer is competent in this area of taxes involving foreign income and resident/nonresident status determinations and elections. Last but not least, run the numbers both ways, as MFS and MFJ, to make sure you are maximizing your tax benefits.

Congrats! Maybe it went to spam? Double check.
I used today's date as the NOA1 date just to see what a predicted NOA2 looked like. Not sure if it will be the correct date once the hardcopy is received but I can change it then if need be.

My packet was delivered on the 19th too and waiting for the NOA1. Did you attach the G-1145 for a text/email notification?

Side note, this "new tax law" that the OP says "the man" talked about is indeed a new law - a tax revision that went into effect 2016, sounds like it just got a little confused in the way it was explained.
You can surely amend your tax returns - no doubt. However, the wrench they threw in starting this year is you cannot file an amendment from ITIN to SSN for the sole purpose of a retroactive claim of the Earned Income Tax Credit, Child Tax Credit or American Opportunity Credit. These are credits that are refundable credits or as some people like to say "free money".

Side note, this "new tax law" that the OP says "the man" talked about is indeed a new law - a tax revision that went into effect 2016, sounds like it just got a little confused in the way it was explained.
You can surely amend your tax returns - no doubt. However, the wrench they threw in starting this year is you cannot file an amendment from ITIN to SSN for the sole purpose of a retroactive claim of the Earned Income Tax Credit, Child Tax Credit or American Opportunity Credit. These are credits that are refundable credits or as some people like to say "free money".

I know Spanish if that helps for you to write in Spanish? I couldn't really understand your question.

If you were married in 2015 then you either file together as Married Filing Jointly (MFJ) or your U.S. citizen spouse can file Married Filing Separately (MFS) for tax year 2015 (filing in 2016). You as the non resident alien spouse have the option of not filing at all since for 2015 tax year you do not have a filing requirement. You are still considered a non resident alien (NRA) for "tax purposes" whether or not you enter the U.S. in December or not.
Your U.S. spouse (from the info in your post) sounds like they might be able to claim the spouse exemption (this is completely different from filing jointly). It simply gives the U.S. spouse a dependent exemption credit for a NRA spouse.
~Maria

If you were married in 2015 then you either file together as Married Filing Jointly (MFJ) or your U.S. citizen spouse can file Married Filing Separately (MFS) for tax year 2015 (filing in 2016). You as the non resident alien spouse have the option of not filing at all since for 2015 tax year you do not have a filing requirement. You are still considered a non resident alien (NRA) for "tax purposes" whether or not you enter the U.S. in December or not.
Your U.S. spouse (from the info in your post) sounds like they might be able to claim the spouse exemption (this is completely different from filing jointly). It simply gives the U.S. spouse a dependent exemption credit for a NRA spouse.
~Maria

Hi Catherine,
For ACA (Obamacare) requirements and penalty and if I understand the K-1 process... at POE the K-1 visa is void and your fiance is legally here on a temporary status with a 90 day window. During this 90 day window your spouse would not have a "requirement" to carry medical insurance; he hasn't proven yet the "intention" to remain in the U.S. so he has no "requirement" but may still be eligible to apply under ACA for a short-term coverage plan. Once you marry and file for AOS, the intent to stay in the U.S. has been created, he continues to be legally and "lawfully present" and he would now be required to have health coverage to avoid a penalty.
So if I understand your specific timeline and you won't marry until the last week of 2015 then I don't see how any penalty for tax year 2015 would apply to your future spouse in this particular situation.
Once the marriage takes place it is indeed considered a life changing event and eligible to be added to an employer-sponsered plan as well as apply through the marketplace.
For ACA purposes though in relation to Immigration, a nonimmigrant considered "lawfully present" and having not violated the terms of their status under which he or she was admitted CAN apply for marketplace coverage options. So technically, they don't have to be married just yet (as in the example above with Catherine.)

Exactly, totally correct. Along with the 1040X, any other forms where figures change due to the amendment need to be included. And most importantly, the statement choosing to treat a spouse as a resident for tax purposes.

So an engagement ring is good and it does show "intent to marry" since that's when you first ask your fiance to be your fiance. The wedding bands and such I could see how an official would see that as pretentious.