You need to complete Form W-7 to apply for an ITIN for her; she must sign the W-7. Then get a photocopy of her passport notarized.
Attach both to a tax return which you must prepare jointly with your wife, leaving her SSN area blank. You both sign the tax return, then mail the return, the passport photocopy and the W-7 to the address in the W-7 instructions. The IRS will issue the ITIN to your spouse, insert it in the blank SSN area, then process the return.
The IRS will then send your wofe her ITIN. You can then file your state tax return.
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