Unless you are making a payment to Indiana along with your extension, there is usually no need to file the extension. You won't be able to e-file it regardless because your wife does not yet have an ITIN. (A "dummy" ITIN will not work for e-filing). To file an Indiana extension with no TIN (you would write "Applied For ITIN" instead), you would need to mail in the extension to them. And usually it is not necessary unless you are making a payment.
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