@jdphx64 , thank you for your replies.
Since your wife has no income to be taxed by the USA ( no world income ), the easiest path forward is as follows:
1. Prepare your return using TubroTax , filing status Married Filing Joint ( MFJ), use a dummy SSN for your wife ( such as 527-88-9999), reporting your joint world income, using foreign earned income exclusion ( if you have foreign source income, esp. if being taxed by Ukraine ).
2. Print the income ( tell TurboTax you are filing by Mail ), snopake out the dummy SSN of your wife and write in NRA in the space, sign ( both ), date.
3. Download form W-7 from www.irs.gov, fill out the form ( for your wife ), include all the documents required ( note that you also could visit local US consulate and get them to certify your wife's documents -- you then do not need to send the originals, just copies would work )
4. Send the whole package ( return plus the W-7 and attachments) to the IRS by mail. This will result in issuance of ITIN retroactively for the year 2019 and valid for three years.
Does this help ?
