you don't claim her as a dependent. You file married jointly. This gives you an extra standard deduction. I just got an ITIN for my thai wife last year. Application for an ITIN must be submitted with a *paper* 1040 filing, so you might want to do this when you file your 2022 tax return. I did this last year, cost me 1500 baht to DHL the paper 1040 and w7 ITIN application to the ITIN processing center in texas. I sent it in early March 2022, did not receive my refund until August 2022. IRS is notoriously slow processing paper returns