Thank you very much for your answer.
However, it looks like what I said is time consuming.
Follow-up question: if I include my 1040 (joint-filing) with the W-7 application in paper filing return, I may not need to worry about filing an extension, is that right?
Once I receive the ITIN, I can file my state tax using e-file. I already confirmed with my state's revenue services that they don't charge any penalties when IRS owes me money.
