Yes, you can. Apply for a ITIN number for your spouse, This will allow you to file your return until he or she is able to apply for a social security number. Once your spouse has been admitted into the United States based on their immigrant visa, he/she will be a U.S. permanent resident.
Each permanent resident will need an SSN, but you may wish to contact the Social Security Administration to find out the exact procedure for applying for one.
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For now, treat your spouse as a resident alien for tax purposes. If you do this, you must include your spouse’s worldwide income in your US tax return, which will be subject to US taxes.
The message above is for informational purposes only. Consult with your Tax professional in all tax cases.
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