If your spouse does not have a Social Security number, and she is not eligible for one, she should apply for an Individual Taxpayer Identification Number or ITIN. The tax return should be prepared using 999-99-9999 for the person without an ITIN. When the return is printed you should remove that number and leave it blank.
To apply for an ITIN, complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.
You can mail the W-7 and documentation to the address in the Form W-7 Instructions. Bring it to your local IRS office, or use an acceptance agent (colleges, financial institutions, or accounting firms that are authorized by the IRS to assist applicants in obtaining ITINs). They'll review the W-7 and documentation before sending it to the IRS.
@ksingh3017
[Edited 2/13/24 | 6:49AM PST ]
