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Get your taxes done using TurboTax
You will be able to file the Form W-7 even though your spouse has never been in the United States.
Per the IRS W-7 Instructions in box 6d “Date of entry into the United States” must contain the complete date on which you entered the country for the purpose for which you’re requesting an ITIN (if applicable). If you’ve never entered the United States, enter “Never entered the United States” on this line.
You will need to submit the necessary documents attached to the W-7 to support the issuance of the ITIN,
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February 4, 2020
5:08 PM