“ Herein I believe may be the issue. My wife and three (step children) have not been to the US yet. We are still waiting for their Visas. All have been approved and once the Visas arrive, all will go to the US. We ARE using my US residence for all references, mail, Insurance(company), Visa, Finance, etc. Will them not having entered the US pose a problem?”========Your spouse, for even tax purposes, can become a legal resident since she marries a legal resident or a citizen of US, you regardless of her location; You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. I guess you can check your spouse’s immigration status wth the US embassy/INS for sure. To get an SSN for your spouse, I guess you may apply at a social security office or US consulate.
however, to file jointly she needs a SSN/ an ITIN. You can't file a return without an ITIN or SSN unless your spouse lives in the US. You, as a married person, can file your US return as MFJ/MFS;for MFJ return, both you and your spouse need to report both US source and world wide income. You can Use the latest revision of Form W-7 for her ITIN before she gets a SSN; Once she gets her SSn, she doesn’t need ITIN any longer. General ITIN Information
“ Lastly, and again I appreciate your assistance, What is your reference for the information sent. I have been in 100% support of my wife and children since 2010 and all have been on my company insurance plan since our marriage in April 2012”=====You can visit the IRS Website here: