If you are a resident alien for the tax year, you will file either using the Married Filing Separately status, which does not require that your spouse have an ITIN, or you can elect to file jointly with your spouse and apply for an ITIN to do so.
Electing to file jointly with your spouse, you would also need to elect to treat her as a resident alien for tax purposes (this does not affect her immigration status) and include any worldwide income that she has on your tax return.
For more information about that option, see: Nonresident alien spouse.
If you would like to apply for an ITIN, here is the information you need: Form W-7
@mmasoud
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
