I'm a US resident my wife is French with no intention of taking residence or citizenship of the US. Why do I need an ITIN? She pays taxes in her country, what happened to the double
Dipping rule? (US can not impose taxes on someone who pays taxes somewhere else)


Superman_c1s

You can file Married Filing Separately and provide your wife's name on your return, plus put "non-resident alien" where her SSN goes.

You will have to file a paper return, but it is a legal filing.

You do not need an ITIN for your wife if you file separately. Just write in "NRA" in the space where the SSN would go and file a paper tax return.