@raghupolanki wrote:
Thanks for your valuable information.
If I choose option 2 and mail in the return along with W7 form, do I need to send the original supporting documents or only the W7 form will suffice?
You must mail any proof required by the W-7 instructions. The IRS will return the proofs when they issue the ITIN.
Also note with respect to suggestion #1, in many cases, the IRS will refuse to issue an ITIN unless the application is attached to a tax return, so #1 may not be an available option to you. This depends on several factors and you should read the W-7 instructions carefully to see whether or not your spouse qualifies to apply for an ITIN separately from a tax return.
You can also apply for the ITIN in person at a designated IRS office. Appointments are required, click on your state on this list for information on how to schedule an appointment.
https://www.irs.gov/help/tac-locations-where-in-person-document-verification-is-provided
