celiadorrllc
Level 3

He can put applied for and fill out the W7 form for  her under Miscellaneous forms.  She would be considered a resident as the spouse of her husband for tax filing services only.  Then  it takes anywhere from 8 weeks up to arrive.  He will need that number for her state returns so they cannot be filed unless he gets the number.  She will need a passport or other identification to apply for the Itin.  Here is the IRS link for more info.  https://www.irs.gov/forms-pubs/about-form-w-7