If you file as MFJ, then you will need to file Form W-7 with the IRS to apply for an ITIN. The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions , present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS.
Thought I would also reference the standard deduction for married couples filing jointly for tax year 2022 rises to $25,900. For single taxpayers and married individuals filing separately, the standard deduction rises to $12,950 for 2022, and for heads of households, the standard deduction will be $19,400 for tax year 2022.
If you file MFJ make sure each spouse reports their entire worldwide income for the year you make the choice and for all later years unless the choice is ended or suspended. So your spouse would report all his income even though the amount is only 25% of your income it will still need to be reported.
'If you do not make the election to treat your spouse as a resident for tax purposes, then your spouse would file a non-resident tax return to only report US-sourced income. If they do not live or work in the US, they probably don't have US-sourced income, except for some rare exceptions.' This is relates to Nonresident Aliens filing requirement, I would suggest looking at 'who must file' section for this.
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