Haven't been able to file 2019 taxes yet without ITIN for spouse

[WeirdWeird]

Married 2019, filed I-130 in 2020, then COVID19 hit, US citizen here and spouse is in foreign country
IRS says cannot file 2019 taxes as single and that my spouse needs an ITIN number, so I filed for an extension
IRS says need a notarized copy of spouse passport from their US embassy to issue an ITIN number
Spouse's US embassy has been closed due to COVID19
Suggestions?

[Tibwa]

First: IRS cannot required you to file Jointly tax return. It is your choice and/or your spouse to file joint returns
Second: Your spouse is not in the US, therefore, no need to have her name on your return and I don't even think this is legal to do.
Third: Her being on tax return will not justify anything for USCIS. You will need to show you can support her with I-864.

Fourth: You can send you W-2 as evidence pending your 2019 tax return filing.

[newacct]

You cannot file as Single but you can file as Married Filing Separately. Married Filing Separately may result in worse taxes, but you can amend it to Married Filing Jointly later, either together with an ITIN filing when your spouse is ready to apply for an ITIN, or with your spouse's SSN when they get their SSN. According to Form 1040 instructions, when you file as Married Filing Separately with a spouse who doesn't have an SSN or ITIN, you can write "NRA" in the space for your spouse's SSN/ITIN. Right now it is before the due date for 2019 tax returns, so you can send your 2018 tax return as your most recent year's tax returns, but they may ask for the 2019 tax returns soon when the deadline (July 15) passes.

[Tibwa]

You cannot file as Single but you can file as Married Filing Separately. Married Filing Separately may result in worse taxes, but you can amend it to Married Filing Jointly later, either together with an ITIN filing when your spouse is ready to apply for an ITIN, or with your spouse's SSN when they get their SSN. According to Form 1040 instructions, when you file as Married Filing Separately with a spouse who doesn't have an SSN or ITIN, you can write "NRA" in the space for your spouse's SSN/ITIN. Right now it is before the due date for 2019 tax returns, so you can send your 2018 tax return as your most recent year's tax returns, but they may ask for the 2019 tax returns soon when the deadline (July 15) passes.

You are correct. I meant to say Married Filing Separately. There are other rules that apply when your spouse is not a US citizen and not living in the country. Check with IRS for more details. I have filed without adding my wife and kid while they were living abroad. Then, I used ITIN when they came here until I was able to change their status that allowed them to have SSNs.

[NYC2India]

As everyone says, you'll need to file MFS. The only way to file MFJ would be to take a 6013 election (not sure if G or H) but I don't think she'll meet the criteria for either. Also, the ITIN unit with the IRS has been shut down so even when you do apply for an ITIN, expect a significant delay.

[newacct]

As everyone says, you'll need to file MFS. The only way to file MFJ would be to take a 6013 election (not sure if G or H) but I don't think she'll meet the criteria for either.

If one spouse is a US citizen or tax resident, they can always treat the other nonresident spouse as resident and file as MFJ. There is no "criteria". They can do this even if the other spouse has never been to the US.