If you are planning on filing as Married Filing Joint, and she does not
have and does not currently qualify for a Social Security Number, then
he will need to apply for an ITIN. The following answer that I gave on
this subject should be of assistance in helping you to file your return:
To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer
Identification Number.
The Form W-7
requires documentation substantiating foreign/alien status and true identity
for each individual. You may either mail the documentation, along with the Form
W-7, to the address shown in the Form W-7 Instructions, present it at IRS
walk-in offices, or process your application through an Acceptance Agent authorized by
the IRS.
The IRS
provides the following instructions on how to an apply for an ITIN:
How
do I apply for an ITIN?
Use
the latest revision of Form W-7, Application for IRS Individual Taxpayer Identification
Number to
apply. Attach a valid federal income tax return, unless you qualify for an
exception, and include your original proof of identity or copies certified by
issuing agency and foreign status documents.
Because you are filing your tax return as an attachment to your ITIN application,
you should not mail your return to the address listed in the Form 1040, 1040A
or 1040EZ instructions. Instead, send your return, Form W-7 and proof of
identity and foreign status documents to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
You may also apply using the services of an IRS-authorized Acceptance Agent or visit some
key IRS Taxpayer
Assistance Center in lieu of mailing your information to the IRS in Austin.
Taxpayer Assistance Centers (TACs) in the United States provide in-person
help with ITIN applications on an appointment basis only. The IRS's ITIN Unit
in Austin issues all numbers through the mail.
For
additional information about ITINs, please see the following IRS topic:
https://www.irs.gov/individuals/general-itin-information
