Can I apply a ITIN number for my wife (h4 visa holder) without filing the income tax return ?

[DanielV01 · Accepted solution]

Unfortunately not.  An ITIN application is not allowed unless there is a tax reason for the application.  While there are a few circumstances in which someone may file for an ITIN without filing a tax return, these are rare.  You can read more about ITINs at the following IRS website:  https://www.irs.gov/individuals/individual-taxpayer-identification-number-itin

TurboTax may assist you with the return, which you would set up as a mail-in.  You will make up a number for your wife (since she does not have one, all 9s will work for this), and when the return prints out, white it out and write in ITIN Applied.  TurboTax does not support the Form W-7 (ITIN application), but you can access a fillable form here:  Form W-7

You then have three options to have her identification(s) verified:

1. Mail them in with the return
2. Have them verified at an IRS Tax Assistance Center (appointment is necessary)
3. See a Certified Acceptance Agent (usually an independent preparer who has an agreement with the IRS to verify identity documents for ITIN processing)

When complete, the return will be mailed to:

• ITIN Operation
• PO Box 149342
• Austin, TX  78714-9342

[life521]

Thanks for your reply, they are really helpful.
Did you mean I need to return the federal tax return plus w7 to Austin, TX ? Then how shall I file the California state tax? what shall I write for my wife's ITIN number on state tax form ?540?? Or shall I mail the state tax until I receive my wife's ITIN number?

[DanielV01]

For California, you have two options.  You can send it in with "ITIN applied" as you do with the Federal, or you can file an extension, wait until the ITIN is issued, and then file the return with the ITIN.  California will wait until the ITIN is approved regardless.  Expect the ITIN processing to take about 2 months.

As far as the Federal is concerned, this is correct.  You do file the return plus the W-7 and, if you do not use method 2 or 3 for verifying the ids, you include those also.

[life521]

My son is coming to US with me on AUG 2016, He is a H4 holder  who does not have ITIN number now. I am planning to apply an itin  number together with my tax return this year.  And will I still eligible to 1000 dollar of tax credit due to his missing ITIN number?

[PY-Lai]

Can you white-out the legal document like tax return?

[KurtL1]

To answer both of your questions. 

@life521 - You are not eligible for the Child Tax Credit when the dependent has an ITIN. You are eligible for the $500 Credit of Other Dependent. If your son did not live with you for over 6 months during the year you will not be able to claim him on your return as a dependent. He must be a dependent on the return to apply for an ITIN

@PY-Lai - You should not use White-Out on tax documents. You should print out the corrected form to mail in.