You are a nonresident alien? Did you have income in the US? Your spouse is a US resident or citizen who had income in 2019?
If you are a nonresident alien and you did not have United States income in 2019, and if you are not filing a joint return with your spouse, then you do not need to file any US tax return and you are ineligible to receive an ITIN. Your spouse must file as married filing separately. In the space for spouse’s Social Security number, he will write “NRA”. Since he has already filed as single, he needs to file an amended return as married filing separately.
If you did have United States income as a non-resident alien, then you would file a married filing separately return listing only your United States source income. You would also prepare a W-7 application for ITIN. Then, you mail your tax return and the W-7 and any required proofs to the address for W-7 processing. After the IRS issues the ITIN, they will process your tax return.
Your other option would be to file a joint return with your spouse. However, in this case, you would have to list and report and pay tax on all your worldwide income. (You would get a partial offsetting credit for taxes paid to another country.) In that case, your spouse would file an amended return changing his status from single to married filing jointly. Add all of your information including your income and four in taxes paid. Print the return and write “NRA” in the space for spouses Social Security number, and send the amended return, the W-7, and required proofs to the IRS as before.
