ITIN

[Rshc]

I am a resident alien living here in the USA.  My wife lives in Cuba.  She has never been to the USA and has no social security number or ITIN.  Can I request an ITIN for her if she lives in CUBA so that I can file as married?  If I can request an ITIN for her what do  I need?  Thank you

[MinhT1]

Yes you can request an ITIN for my wife even if she lives abroad. You can then elect to treat her as a resident alien and file your tax return as Married filing jointly. As a resident alien, she is bound by US tax laws, including the obligation to report worldwide income.

To apply for an ITIN, please read this TurboTax Help topic on How to file your tax return with a W-7.

 The instructions for form W-7 gives details of documentation to provide to the IRS for the ITIN application.

You cannot e-file. You have to file by mail or in person.