After you file

If I take option 2( instead send a passport ), I have to wait couple weeks or month since most authorized agent office close now due to COVID-19.   Really is best option.

 

If I send a W-7 with tax return in late May/June.  It takes 60 days to get ITIN number .  With this virus situation I would not bet on the usual 60 days.

 

How I can e-file ( without my daughter's ITIN number ) NY state return which due is July 15 ?  Do NOT file a fed or state return without the ITIN ... file EXTENSIONS instead. 

 

If I do not own NY state( refund position), is it fine to e-file after July 15? Are there any late penalty  if file NY state return after July 15?   Again file  extensions ... even if you get a refund.