Quick things I would like to confirm as I am somewhat confused.
You mentioned that "You do not need to apply for an ITIN..." but when I read the W-7 application it said Caution: If you check box b, c, d, e, f, or g, you must file a U.S. federal tax return with Form W-7 unless you meet one of the exceptions and option e would be my wife's case. So it sounds like my wife must file a US federal tax return with W-7.
For my nonresident alien wife living overseas that has no ties to the US for tax purposes whatsoever other than being my spouse :
1. Does she need to apply for an ITIN ?
2. Does she need to file a U.S. federal tax return when I file as "married filing separately" ?
Thanks.
