到 IRS 网站下载 W-7，给她申请一个 ITIN 个人税号

理由一项填 e: Spouse of U.S. citizen/resident alien
她有了个人税号，你报税时选 Married filing jointly，spouse as nonresident alien for tax purposes，就可把她当作一个 Exemption ，她有全球收入就要报，没有就什么也不用写。