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Get your taxes done using TurboTax
You wife will have to sign the form and include documentation. The IRS says "A spouse can’t sign for his or her spouse, unless the Power of attorney box is checked and Form 2848 has been attached to Form W-7."
You can apply for an ITIN and file an income tax return at the same time by including your Form 1040 with your W-7 applications. Enter "ITIN TO BE REQUESTED" wherever your spouse’s SSN or ITIN is requested on the tax form (you’ll have to write this in on TurboTax).
Mail everything to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
If you’re applying for a new ITIN, complete and attach Form W-7 to your tax return when you file the tax return for which the ITIN is needed. If you’re unable to file your tax return by the due date, you must file an application for an extension of time to file.
You can file an extension. You do not need an ITIN to do that.
See: Instructions for Form W-7
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