EVERYONE listed on an income tax return MUST have either s SS# or an ITIN. To get an ITIN you apply for it using the W-7 when you file the next income tax return. The return is sent with the W-7 application and once the ITINs have been issued the return is forwarded for processing. If you also need to file a state return you may need to put it on extension until the ITINs have been issued.
