Yes. If your spouse chooses to be treated as an US Citizen for tax purposes, and you want to file as Married Filing Joint, you would need to include their income from ALL sources worldwide on your return as well and they would be taxed on it. If you choose filing jointly, if she does not yet have an ITIN, you will need to print and mail your return along with the W-7 and any other required documents to
IRS
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Married filing jointly versus separately
Claiming a Non-Citizen Spouse and Children on Your Taxes
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