RO_AH

Married is married.  As others have said, you cannot file single if you are married. If you got married at any time during the year, then for tax purposes you are considered married for that year.
 
TIN is only required in the following situations:
If you are filing Married Filing Jointly in which case you would need to report her worldwide income If you are filing Married Filing Separately and are claiming exemptions for your spouse If she does not have a TIN/SSN:
File Married Filing Separately is your only option if she doesn't have an ITIN/SSN Higher taxes but less paperwork and much easier than ITIN process; you can always amend later when she moves here Where it asks for SSN, you will have to write in "NRA" and paperfile for the year Your accountant will have to file an exemption for e-filing (for fed and state as needed)  Your account was giving you the wrong advice and should lose his CPA license.  Even if your spouse isn't here, you need to change your tax statuses accordingly or it could be considered a tax crime if information was intentionally misrepresented: 
https://ttlc.intuit.com/questions/2672769-i-filed-as-single-but-im-married-will-the-irs-know
 
Get a new accountant before you amend or fire your accountant after he does it for free like Sukie suggested 

I know it is confusing.
 
The REASON that accountants say to file "single" when you are married with an overseas spouse is that NO computerized tax preparation software will allow a "Married" status without a spouse's social security number.  It's a safety that is built into the software.
 
So...people in our position have to file a PAPER copy of a tax return (which accountant's don't like to do).  When you do this, you can file "Married Filing Separately" and hand-write "NRA"  (Non-Resident Alien) in the Spouse's SSN space.
 
Most people in this situation are filing in the year they got married, but the spouse has not yet made it to the US.  One can easily see how you could think "Single" in this case. 
 
Bottom line:  If you are married, you must file as married.  Either Married filing Jointly, or Married filing Separately.
 
OP - you should amend your last three year's taxes.  Your so-called accountant should do this for free, since he gave you incorrect information.  But do it.  And then fire your accountant.
 
If you go ahead and file the amendments, you can copy the paperwork you are submitting and your spouse can show this - BUT ONLY IF IT COMES UP.  It's highly likely that it will not be an issue at all.
 
It's not really USCIS/NVC/Embassies that care about how you file your taxes.  They just want to see that you have enough money to sponsor the immigrant.  But the IRS can and will come after you if they think you filed incorrectly and they didn't get enough of your money. 
 
OP - you do not want to file "Married Filing Jointly", because that will mean FBAR reports and having to see if there are tax treaties, etc.  But you can and should amend to Married Filing Separately. 
 
Just remember - tax prep software wants that SSN.  You must file a PAPER tax return.
 
Best of luck!
 
Sukie in NY

Have you asked for the fee you paid your accountant back? Tax accounting 101.

Sorry to be blunt, but you should fire your accountant.  He/she should have known the rules re non resident spouses and advised you, 4 yrs ago,  (when you got married) to file with her.  I think the main thing is to fill amendments to get this corrected before your wife's intreview as financial co-mingling is one of the key items the CO looks for.

First tax man was wrong and you should have claimed spouse on taxes by filing W7 form with original marriage certificate and spouse's birth cerificate (there are also other forms of spouse ID you can use but these you should have already because of filing CR1)
W7 is applying for ITIN and can only be applied for when filing tax returns for the year previouss
 
but many do not claim spouse on taxes tilll spouse is in US
WHY?  maybe because they would have to also claim any foreign income spouse makes
but to me it was well worth claiming my husband and getting the credit as he was in college and no income
filing as single should not hurt /but i highly recommend doing it for high fraud countries to help show combined assests as countries like ours demand this at times

Just remember, by taking your name off of his BC doesn't make you any less his dad.  It just makes you not his biological dad.  Anyone can father a child, but not everyone can be a dad.  I commend you being the dad you are!  Take the emotions out of this situation and look at the benefits to him by doing this in a legal manner.  Best wishes to you are your family!

Odd
Very odd

My very first trip to the phils I brought about 20 or 30 movies DVDs, declared them, my laptop and all that silly stuff.  Agent looked at the form, asked me what the DVDs were for, I told him so I can watch movies... he smiles and said - you do NOT need to declare items that are for personal use.
 
Now I go through customs in the NOTHING TO DECLARE lanes at NAIA. 

If you know he isn't yours why'd you put your name on the birth certificate? Do the DNA test. 

If he disappears and abandons his ties to his child that also makes him a bad parent, as well as a bad husband. He can say that he's going to disappear, but if he wants to stay in the country it doesn't work that way. Green Card holders are required to report change of address within 10 days to the USCIS:
 
Penalties for Failure to Comply
A willful failure to give written notice to the USCIS of a change of address within 10 days of moving to the new address is a misdemeanor crime. If convicted, you (or the parent or legal guardian of an alien under 14 years of age who is required to give notice) can be fined up to $200 or imprisoned up to 30 days, or both. The alien may also be subject to removal from the United States. (INA Section 266(b)). Compliance with the requirement to notify the USCIS of any address changes is also a condition of your stay in the United States. Failure to comply could also jeopardize your ability to obtain a future visa or other immigration benefit.
 
If he has a job wherever he ends up, the IRS is going to know where as well unless it's under the unreported work, which is also illegal and has implications for his GC. Get a lawyer. You cannot have any say in his ability to hold residency, but typically those who file for divorce first get a more favorable settlement, let that be the pound of flesh you're looking for.

I would.  And keep updating it.  

For sure NOT icing on the cake... more like goo in the gears.  

I had my medical exam last Wednesday, March 29,  without the NVC letter. Had a screenshot of CEAC website saying "ready" and the interview confirmation page, the guard accepted them without any question. Yes, I even scheduled the interview without the letter on hand as well. Came to SLEC at 4:15am, the clinic opens at 4:30. Had previously registered online, it's better to do so as you'll be given priority than those who came without.
 
I was one of the early birds and the entire medical was done by 9 am. Upon returning to the USA counter for checkout, they gave an option whether I'd like to wait up for the results and come back at 1pm or just return the next day. Ofcourse I was willing to wait! Would probably lose some sleep if I won't know the result. Anyway, was staying at a nearby hotel and decided to go  back there to take a nap.
 
Came back to the clinic and sat in the check-out waiting area, the same area as the Xray section at 12:30 and my name was called a few minutes before 1pm, being summoned to the immunization room. Yippee! 
After getting the vaccines, the nurse told me to wait at the releasing section downstairs. After sitting on one of those monobloc chairs for 3 hours, was finally called to a counter. Hooray!
The staff then arranged the results, I did ask if there were any abnormalities on the blood test, etc. he said he wasn't allowed to disclose anything of that nature but did clarify some findings. He then handed me back my passport (should be with you after every counter/area), a sealed brown envelope with the medical results and a CD of chest Xray image. The envelope will be brought to the interview with all the other required documents. 
 
And as I already have the medical result on hand, decided to reschedule my interview appointment to an earlier date. Called the appointment line at the embassy and she willingly helped to do so.

We got married in the Philippines too and we were able to request an expedite for extra 2500 PHP and received our marriage certificate in less than a month. With regard to her name, the question is, will she follow the Philippine way or the American way? We were able to start the petition with my married name after getting the marriage certificate. My passport and other government ids were updated later. Then you can decide whether she change it here or in the Philippines.
 
In addition to the above information, if she waits till she gets here, then she will have to go to SSA to update her name, her Philippine passport as well as her GC to her married name (your last name).
 
Also, you can submit a copy of the LCR for your initial evidence. The NSO copy can come after. The interview won't be in three months so you will have time for the NSO copy to come.

Yeah, I wasn't trying to give you false hope. But at the same time I was hoping to let you know that not everyone says 3-6 months. I am not sure how many times you have traveled to the Philippines or how familiar you are with the different regions and how their government works, but being in some provinces I could see how it could easily take up to 6 months or even longer. However being that your fiancé is in Makati I think it will be less than three months. Knowing the process is best for you. Talking to the LCR and doing you best in whatever way possible to expedite getting the registration to the NSO is most important. I didn't mean to imply that everyone would be able to get one in a week. Again I wish you the best of luck.