Re: Option 2
You state that option 2 requires an ITIN. This does not make sense in my mind, because obtaining an ITIN requires the nonresident spouse to file a form W-7. Form W-7 explicitly instructs you NOT to file a W-7 if the applicant is eligible for an SSN. Since a green card spouse will eventually obtain an SSN, filing the W-7 is out of the question, is it not?
