I am currently on H-1 B and my wife on H-4. We got married in December last year. I am planning to file a W7 for her to get an ITIN, so that I can file Married Filing Jointly.

I have a couple of questions regarding this:

1. She was working in India prior to our wedding. Do I need to report her wages from that? If I do, how is that done?

2. Do they need additional documents like marriage certificate? I am sending a notarized copy of her passport.

Five Rings

I assume you are resident. Check box (e)

Her passport is sufficient. I am confident you do not wish to commit perjury when you sign.

You fill out your tax return as filing jointly and submit that together with the W-7 to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Your wife will elect to be treated as a US resident under sec 6013(h). Thus, you must report her income from India. But, she is entitled to exclude her income and accordingly, may file a Form 2555 or 2555EZ to exclude her income from India.

The election may take this form:
1.We declare that one spouse was a non-resident alien, and the other spouse a U.S. citizen, or resident on the last day of the tax year 2008 , and we choose to be treated as U.S. residents for the entire year and;

2. Our names, addresses, and social security/ taxpayer identification numbers are as follows:

The fact that your wife does not yet have a number will be handled by the ITIN operation.
You would be well served if you locate a certifying acceptance agent in your area. See; Acceptance Agent Program

MukatA

1. You must both report worldwide income. If you have any foreign income, and on that income you paid taxes in the foreign country, then you can claim foreign tax credit Form 1116 or use Earned Income Exclusion Form 2555.
2. Send W7 (ITIN application) with your tax return. India notary will not be accepted. It should be notarized in India or at the U.S. embassy in India.
Read about H1-B tax filing: Your U.S. Tax Return: The U.S. Visas