@vc76 ,
(a) you use NRA to draw attention that the person has NO TIN. The space of the TIN ( SSN / ITIN ) entry may not be large enough to write in RA-- Applied for ITIN.
(b) No, you send the mailed in return to where the return should be sent ( based on whether there check enclosed or not and State ). This is force the system to recognize that you have filed a return and they will have to move the W-7 to appropriate area and track the whole thing. If they come back for more info for the ITIN issuance then follow the direction in the note sent by the IRS at that time.
(c) If you want to file as Married Filing Separate, your standard deduction will be less, you will still have to get the ITIN for her/him later but without any income she/he does not need to file. ITIN is issued ONLY so you can file jointly.
(d) Ideally you should get TIN for the child also ( if the child is born here in the USA , you could get SSN ), especially if you stay here long enough to become a Tax resident -- because many credits /benefits require SSN or ITIN.
(e) If you file joint for the federal, you can also file the State the same way or as MFS ( most states allow that ). The state processing may be delayed because they will/may await the issuance of the ITIN. It is not very uncommon for this situation { other than of course the IRS in the past was significantly understaffed }.
Is there more I can do for you ?
