She might not need to file if she does not have any US source income.
If your spouse does not have an SSN or ITIN, it might be easiest for you to file Married Filing Separately without claiming an exemption. This way, you WILL NOT need to apply for an ITIN for her. If you want to file Married Filing Separate with claiming an exemption or file Married Filing Jointly, you will need to apply for an ITIN. Regardless which situation you choose, you cannot e-file your tax return. IRS does not allow e-filing without a SSN or ITIN on the tax return. However, you can still use TurboTax program to prepare your tax forms and submit them by mail.
If you want to file Married Filing Separately without an exemption,
-In the program, as you enter the information, leave the SSN space blank
-After you complete entering all the required information, print out returns and required forms. Enter “NRA” in the space for Spouse's identifying number. ( NRA stands for Nonresident Alien) Do not leave the space blank.
-Submit all the forms and required documents to IRS based on the instructions on your print-out.
