Generally,
you cannot claim your spouse as a dependent unless if you file a separate
return, you can claim an exemption for your spouse only if your
spouse:
-had no gross income from US,
-isn't filing a return, and
-wasn't the dependent of another taxpayer.
If your spouse is a nonresident alien, he or she must have
either an SSN or an ITIN if:
You
file a joint return,
You file a
separate return and claim an exemption for your spouse, or
Your spouse
is filing a separate return.
You will need
to apply an ITIN for her. https://www.irs.gov/Individuals/General-ITIN-Information
If your
spouse is a nonresident alien, is not being claimed as an exemption, and does
not have an identifying number (SSN or ITIN), enter “NRA” in the space for Spouse's identifying
number. Do not leave the space blank. If you have applied for an SSN
or ITIN, enter “Applied for.”
You can still use TurboTax to prepare the form 1040, but can't e file. Instead, you will print the form, attach to W-7 with the required documentation and mail them together to the designated IRS location at Austin TX.
