Situation: I am a US Citizen living and working abroad. My wife (NRA spouse) and I were married in 2019, she does not have an ITIN. We do not live in the US and do not have plans to move back. I have prepared my return for 2019 Tax Year as "Married Filing Separately," HoH option not chosen. She is not a dependent of me or anyone (US citizen or otherwise), we do not have children, her income is not from US sources and is not linked to the US at all. I have exempted my foreign income with form 2555 as I have done in the past.
The junction where I am currently at: my return is complete, ready to file by mail, need to put 'NRA' in spouse's SSN/ITIN area, sign, and send.
Question: in this circumstance, does my wife need to file with the IRS at all? Does she need to do a 1040 and 2555 like me? Where does the W7 fit in?
Thanks in advance!
