Just the Facts - How Law Abiding Spouses are Penalized

Law abiding spouses who file "married filing jointly" must pay tax on their spouse's earnings outside of the United States.
Sources:
IRS - U.S. Citizens and Resident Aliens Abroad - Nonresident Alien Spouse
http://www.irs.gov/businesses/small/international/article/0,,id=96734,00.html
IRS - Income from Abroad is Taxable
http://www.irs.gov/businesses/article/0,,id=180946,00.html

The separated spouse of an American citizen or legal immigrant cannot get a SSN until they have been admitted to the United States.
Source:
SSA - Social Security Numbers and Immigrant Visas / What You Need
http://www.socialsecurity.gov/ssnvisa/whatyou_need.htm

Once in the United States, there are often significant delays in receiving Social Security Numbers.
Source:
IRS - Delays in Issuing SSNs to Aliens by the Social Security Administration
http://www.irs.gov/businesses/small/international/article/0,,id=129227,00.html

Law abiding spouses who are separated and who file "married filing jointly" are instructed by the IRS to get an Individual Tax ID Number (ITIN) for their spouse in order to file taxes.
Source:
IRS - U.S. Citizens and Resident Aliens Abroad - Nonresident Alien Spouse
http://www.irs.gov/businesses/small/international/article/0,,id=96734,00.html

Taxpayers with an Individual Taxpayer Identification Number (ITIN) instead of an SSN are not eligible to receive a stimulus payment. Both people listed on a "married filing jointly" return must have valid SSNs to qualify for the payment — if only one has a valid SSN, neither can receive the payment.
Source:
IRS - Basic Information on the Stimulus Payments
http://www.irs.gov/newsroom/article/0,,id=179211,00.html

Law abiding spouses who live apart are prevented from making a one-time election to file "married filing separately" and then return to "married filing jointly".
US Tax Law specifically denies spouses the ability to "suspend the election to file a joint return" if one spouse is in the country and the other spouse lives abroad. Families with one spouse in the country would have to "end the election to file a joint return" and "neither spouse [could] make a choice in any later tax year."
Source:
IRS - U.S. Citizens and Resident Aliens Abroad - Nonresident Alien Spouse
http://www.irs.gov/businesses/small/international/article/0,,id=96734,00.html
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