I'm filing as "married filing jointly" with my wife, who does not yet have an ITIN. I read online that I can send my completed W-7 (ITIN application) along with my federal tax return, and write "APPLYING" in the SSN box for my wife. The IRS will process the ITIN application first, and then fill in the field on my tax return once the ITIN is ready. However, I also need to file a state tax return for California, which is sent to a different address. So should I also put "APPLYING" in the SSN field, and attach copies of my federal tax return and the W-7? Or should I just wait until we get the ITIN back, and then file my California tax return?
