A U.S. citizen or U.S. tax resident can elect to file a joint income tax return with a nonresident spouse.
See Nonresident Spouse.
The nonresident spouse (and child, if applicable) will need Social Security numbers or ITINs. You can apply for those in advance and wait or you can file your ITIN application and income tax return together.
You can apply for an ITIN and file an income tax return at the same time by including your Form 1040 with your W-7 applications. Enter "ITIN TO BE REQUESTED" wherever your spouse’s SSN or ITIN is requested on the tax form (you’ll have to write this in on TurboTax).
Mail everything to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
For detailed instructions refer to Instructions for Form W-7.
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