Hello.
My spouse did not have any income in USA yet. She is a resident for tax purposes. She wants to get an ITIN but to do that she needs to file a tax reurn, she has a W7 filled out and a certified passport copy. How to file the tax return do I just need to fill out 1040EZ form with $0's? Can she just pay any amount of money or she does not have to pay anything and still get the ITIN? What year should she file 2015 or 2016?
