You will attach the incomplete 1040 to the W-7 and mail them both to the W-7 processing center and after they have issued the ITIN they will forward the 1040 to the IRS and the IRS will enter the child's ITIN on the return and complete it for you. They have always done this ... all you ever had to do is complete the return down to the taxable income line ... the IRS will gladly complete the rest of the return for you.
