I can't think of any reason why she needs to file Form 8843 (but I don't know your full situation, of course, either).
To get an ITIN she just needs to show that she has a reason to have one, and a requirement to file a tax return is a reason to receive the number. (or an election to file, as in the case of filing jointly with a resident spouse.)
Form 8843 is for instances when a taxpayer needs an exception for excluding days spent in the US for purposes of the substantial presence test. This is generally done when trying to claim that you are not a resident for tax purposes, and it sounds like your wife is doing the opposite.
She does not have to meet the substantial presence test at all when filing a joint return with you. Form 8843 is not applicable to tax residents, resident aliens, or US citizens.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
