My wife and I live in China and we got married in 2007. I understand that we can (if we choose to) file jointly. However, if we file jointly, then I cannot use the foreign earned income exclusion (which can be up to $85.7k). Thus, we are going to file as 'Married filing separately'. However, if we file separately, do I need to bother with her tax return at all? Do I even need to bother to get an ITIN for her by filing a W-7 form? Thanks, JP