ITIN for NRA who is not required to file tax return

[dz2386]

I am a resident alien working in the U.S. but my wife is currently a student in Canada who is not required to file a tax return, and we plan to file the tax with "married filing separately".

Since my wife has no income in the U.S., she doesn't need to file form 1040, but can she still apply for an ITIN number for future use? 

Thanks!

[MinhT1 · Accepted solution]

She does not need to file for an ITIN in advance.

She can only file for an ITIN when she files her first tax return, either by herself or jointly with you.

Please read this IRS document for more information.