It's a gray area that is not clearly defined. There is no harm trying. Apply ITIN for her using W-7 and use that as SSN in your 1040. She must have stayed in US for more than 183 days in the tax year to qualify.
It's a gray area that is not clearly defined. There is no harm trying. Apply ITIN for her using W-7 and use that as SSN in your 1040. She must have stayed in US for more than 183 days in the tax year to qualify.