If your spouse is neither a U.S. citizen nor a U.S. resident within the meaning of IRC section 7701(b)(1)(A) and you file a joint or separate return, your spouse must have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). To get an SSN for your spouse, apply at a social security office or U.S. consulate. You must complete Form SS-5. You must also provide original or certified copies of documents to verify your spouse's age, identity, and citizenship. If your spouse is not eligible to get an SSN, they can file Form W-7 with the IRS to apply for an ITIN. Refer to Taxpayer Identification Numbers (TIN) for more information. The instructions are in the irs.gov website here NON RESIDENT SPOUSE
You can also find instruction on TIN applicatrions on TurboTax iwebsite here: https://turbotax.intuit.com/tax-tips/irs-tax-return/who-needs-an-itin-or-individual-tax-identificati...
TurboTax Tip:
You can apply for an ITIN either before your income tax return is due or at the time of filing.
