The return must be sent in with the W-7 ... do not send it to the IRS directly ...
To get an ITIN (Individual Tax Identification Number) you will
need to fill out form W7 and attach it to the front of your tax
return. You will also need to submit additional documentation to prove your
identity and status. A passport is the only stand alone document, otherwise you
need to submit two documents (see instructions). You can submit original documents;
however, it is safer to submit copies. These
copies need to be certified by the issuing agency.
Send your return, form W7 and the supporting documents to the
address in the instructions (see link below).
You can also apply in person at an IRS office handling ITIN
applications (see link ITIN Acceptance Agents).
Turbotax does not support form W7, but you can download it and
fill it out manually (or using a pdf editor).
Write "applied for, see attached W7" in the box for
the SSN/ITIN on your tax return.
You need to write that in after printing out your return.
Form W7:
www.irs.gov/pub/irs-pdf/fw7.pdf
Instructions for Form W7:
www.irs.gov/pub/irs-pdf/iw7.pdf
ITIN Acceptance Agents (US and international)
http://www.irs.gov/Individuals/Acceptance-Agent-Program
To apply for an ITIN from abroad:
http://www.irs.gov/Individuals/International-Taxpayers/Obtaining-an-ITIN-from-Abroad
Additional publications of interest:
http://www.irs.gov/file_source/pub/irs-pdf/p1915.pdf
www.irs.gov/pub/irs-pdf/p 501 .pdf
www.irs.gov/pub/irs-pdf/p 515 .pdf
www.irs.gov/pub/irs-pdf/p519.pdf
