I am a US citizen (and British citizen). I am domicile in Britain. I married a UK citizen in 2022 who has no SSN, TIN etc. She is only a British Citizen, ....period.
My wife has no income to report t the US yet my form 1040 asks me for her SSN (or ITIN) since I am now filing as "married - separate".
I am not eligible to get a ITIN for her, according to the IRS Interactive Assistant as she is non-USA; non-resident in USA and has no USA income to report.
I wish to file an exemption for her but to do this, apparently I need an ITIN for her. I seem to be caught in a loop.
What should I do?
