This is incorrect according to the instructions for form W-7: https://www.irs.gov/pub/irs-pdf/iw7.pdf
"For tax years beginning after 2017, spouses or dependents residing outside of the United States aren’t eligible for an ITIN, unless they qualify for an allowable tax benefit."
My wife doesn't qualify for an allowable tax benifit.
So what should I do? My return was rejected.
