Newly married American to Canadian - how to file US taxes

[kj]

I have a few questions regarding filing taxes in the US as I have recently married a Canadian and worked in Canada for a short period of time. I'm mainly confused as to how I should file and which forms I must use.

Here's my story:

I married my Canadian husband in 2005 and do not know if I should file under the Married Filing Jointly or Married First Separately category. As I mentioned before I worked for a short period of time in Canada: I held a temporary work visa (working holiday permit) and made a rather dismal amount of money (approx 8320 CDN). I spent the majority of the year in Canada - I spent maybe 35 to 40 days of vacation in the US. My application for permanent residency in Canada is undergoing processing.

I have been unable to reach the IRS to ask questions (the 800 number does not work from outside of the US and I have been unable to find an alternative number), but after looking at their website it seems I should file the 1040A and 2555 forms. Is this correct? Which exchange rate do I use: the rate during my working period or the current exchange? What do I list for my husband's social security number when he has none? I know that I must report my world income each year, but do I have to report my husband's to the IRS as well?

Any advice regarding these concerns would be greatly appreciated. Thank you so much for your time and help.

[nelsona]

Your ultimate goa is to pay no US tax (or as little as possible).

You must file married. You can choose either separate or joint, and can choose either to exclude your Cdn wages, of use foreign tax credits on wages, and foreign tax credits on anything else.

You should be applying for an ITIN, even is you file MFS, to clim him as an exclusion, and for future.