I am a permanent resident, and my wife lives abroad (never been to US). So as far as i am understanding, in other for me to file tax jointly, she need ITIN. Then i need to file tax and send by mail to IRS Austin Service Center along with her "w-7" Since i didn't have her ITIN for now, what should i put there?
Also do i need to send any other document with w-7 beside her foreign passport for identification and her birth certificate?
Any suggestion will be very helpful, thanks.
You need to send the tax return and the ITIN application together to the address in the instructions for form W7. You would need to send a certified copy of her passport (no need for other documents). Don't send original documents.