I have a new client who is a US citizen and had $90,000 in W-2 wages. He got married in 2019 to a woman from the Philippines. She was not in the US at all in 2019 (must have been a mail order bride?). She worked in the Philippines and paid tax there.

I am preparing their 2019 tax return. Do I need to include her income she earned from the Philippines on their 2019 joint return (and then take a FTC). Any other tax reporting issues I need to be concerned with? Never quite had a situation like this before...I don't know if she has an ITIN.