Oh wow, that is complicated. I really don't know how that works. I know you can't claim her because you are not technically supporting her and she doesn't live with you. Beyond that I don't know that you even need to claim her income if she is not yet a citezen and isn't working here. I would check with a tax pro for sure. Sorry I couldn't be of more help.

If you apply for the ITIN with your tax return then you do not have to have a long wait on the itin, however it will hold up your return until they process it. Or you can just apply for her based on your marital status, then file your taxes when you receive it.

In determining your U.S. income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. The most common dual-status tax years are the years of arrival and departure.

Income from sources outside the United States is taxable if you receive it while you are a resident alien. For the part of the year you are a nonresident alien, you are taxed on income from U.S. sources only. It would help to know where you and your wife resided, in the US or Mexico for any part of the year.