I applied for an ITIN along with my federal tax return (I was rejected 2 times before, during the winter). It takes 2 months to process the application, so I will not receive the ITIN before April 15. I have to pay the NY state tax but they do not process tax files without an associated ITIN. I called the NY department of taxation and they said that in order to make a payment I need the ITIN, and if I don't pay I will incur in penalties and interests. Is there anything I can do?