It depends. Based on the Form 4868 instructions, the phrase "ITIN TO BE REQUESTED" is used when the filer themselves does not yet have an ITIN. However, when it comes to a spouse's ITIN, the instructions don't explicitly clarify whether this applies in the same way. Here is how it should work.
If you plan to file Married Filing Separately (MFS), your spouse does not need to be included on Form 4868, meaning you can leave the spouse SSN/ITIN field blank.
If you plan to file Married Filing Jointly (MFJ) but your spouse does not yet have an ITIN, then entering "ITIN TO BE REQUESTED" in the spouse SSN/ITIN field is a common approach.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
