@Zalez-14 , I am very confused by your post.
(a) Even if I assume that you are yourself an US person ( citizen/ GreenCard / Resident for Tax purposes ), and your spouse an NRA ( No-Resident Alien ) with an ITIN, how is she working because generally ITIN are issued ONLY for tax-filing purposes
(b) W-2 are issued ONLY to persons with SSN
(c) Certainly a person does not need SSN to be a business owner
The file by mail and send a note along is generally valid for cases where a GreenCard holder or a citizen is married to an NRA and wants to file jointly to have the NRA treated as a Resident.
Please could you provide some explanation so we can understand the situation and guide you accordingly.
I will circle back once I hear from you
pk
