Taxes Q & A- My spouse is a nonresident alien.

My spouse is a nonresident alien. How can I get a nonworking social security number for her?

Each foreign person who does not have and cannot obtain a social security number must use an IRS Individual Taxpayer Identification Number (ITIN) on any U.S. tax return or refund claim filed. For additional information on ITINs click on Individual Taxpayer Identification Number.

References:

Publication 1915 (PDF), Understanding Your IRS Individual Taxpayer Identification Number

Publication 519, U.S. Tax Guide for Aliens

Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number

Tax Topic 851, Resident and Non-Resident Aliens

Tax Topic 852, Dual Status Aliens

Source: www.irs.gov