I am on H1B visa, staying in US from Feb-2016 onwards. My Wife, who holds H4 visa, stayed in US from Feb-2016 to Nov-2016 and now she is back to my home country and will return in Aug-2017. She stayed in US for more than 9 months. (1) Does she need to be in US for applying ITIN? (2) Can I apply for her ITIN on her behalf? (3) Can I file tax returns after Apr 18th 2017 along with applying for her ITIN? Note: I am expecting returns and I do not think I owe any tax.
