Your tax return cannot be e-filed without either a Social Security Number or and ITIN, but that is alright, because you are going to have to file by mail.
Since your wife does not have a Social Security Number,
she will need to request an Individual Taxpayer Identification Number (ITIN)
using Form W-7. To apply, follow this link: Application for IRS Individual
Taxpayer Identification Number.
You will have to file your
completed tax return by mail, along with Form W-7, and (if your wife is a nonresident alien) include a written
statement signed by both of you, declaring that one spouse was a nonresident
alien and the other spouse a U.S. citizen or resident alien on the last day of
your tax year, and that she chooses to be treated as U.S. resident for the
entire tax year.
Because you are filing your tax return as an attachment to your
ITIN application, you should not mail
your return to the address listed in the Form 1040, 1040A or 1040EZ
instructions. Instead, send your return, Form W-7 and proof of identity and
foreign status documents to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
