filing ITIN and doing a tax amendment

[VISAKH MEENA NADARAJAN]

hi,
I'm a resident alien( H1 permit) living in Virginia. I have a case that I need some advice on. I stayed in USA from Jan 2013 - Nov 2013. So I believe I was a resident Alien for the Tax Year 2013.
I got married in June 2013 and my wife came to USA on July 2013 on H4 Visa as my dependent. She returned back in Oct 2013 and I went back in Nov 2013.
I filed my Tax returns for year 2013 from overseas as single as my wife did not have an ITIN number.
Now we are back in USA since April 2014. Can i submit W7 application for my wife to get the ITIN and do a tax return amendment for the previous year 2013. Is she eligible to file a Married filing jointly for last year i.e 2013?

 

[newacct]

You filed incorrectly. As long as you were married as of December 31, 2013, you cannot file as Single under any circumstances. You must file as either Married Filing Jointly or Married Filing Separately (or in some rare circumstances Head of Household). You must amend your taxes so that you file as either Married Filing Jointly or Married Filing Separately.

In order to file as Married Filing Jointly, both people must be resident aliens. Your wife was not a resident alien for 2013, but you guys can choose to use Nonresident Spouse Treated as Resident, to make her resident for the whole year, and file jointly. Note that being a resident alien means worldwide income is subject to U.S. taxes.