Hi Bob,

Thank you so much for taking the time to respond to my inquiry. To answer your question yes, the taxpayer received the $1200 stimulus check based on 2018 returns.

What I glean from your response is that there is another filing option (file separate extension for each spouse). However, it makes sense to file a joint extension to avoid questions down the line. The downside to this option is that the taxpayer may lose the $1200 come 2020 and any subsequent stimulus checks given that MFJ filers with one spouse having ITIN does not qualify. I would say that taxpayer will still be better off filing MFJ even if she loses the $1200. 

BTW, is my understanding of your post accurate?