I got married in 2004. I worked for three months in USA in
2005 with TN visa (TN visa is working visa for Canadian citizen.). My wife was not with me while I was working in USA in 2005 and she did not have TIN (tax identification number) at that time. I have not fill out the 2005 income tax return yet. In 2006, I worked in USA and my wife was with me. I got her TIN number and I used form 1040EZ to file our income tax return jointly. My wife does not work. My question is: Although my wife got her TIN number in 2006, could I fill out the 2005 income tax return jointly with my wife? This will increase my refund if I could do it. Thanks
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