We came on 2015 with F-1 for me and F-2 for my wife. My status changed to H-1B on October 2017 and my wife changed to H-4 on January 2018.
We went to IRS to apply for ITIN but the agent told us we cannot file W-7 now, so after filing the 4868, we will be eligible to be considered for first-year choice on August and then we can apply for ITIN and sending the 1040. He told us for the 4868, I should mark APPLIED for my wife's ITIN.
As I realized, since I was resident at the end of 2017 my wife was not, we can say in our statement that we want her to be considered as a spouse of resident and as a result, we can file married jointly.
I have two questions know:
1. Is there any sample for the two statement that we should send with our documents?
2. Should I apply for my wife's ITIN on August in person and going to IRS or can I fill the W-7 and send it with 1040?
Thanks
