I don’t know if this helps..but, we filed married/separately, that way my husband didn’t have to get an ITIN/SSN. Also, for US taxes, you don’t have to report the foreign spouses income if you’re filing separately. You can also go back and amend your tax returns up to 3 years afterwards I believe, so you should be able to go back and make any corrections.
I have heard stories before of issues when someone applied for spousal visa with missing tax returns —this is just some thing I’ve seen when watching Jim Hacking videos. So I don’t have first hand knowledge if that would actually be an issue, and if so if it’s minor or major.