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You must file Form 4868 by mail since you do not yet have an ITIN. In the section where you would enter the SSN you will enter: ITIN TO BE REQUESTED, as indicated in the IRS instructions below:
"IRS individual taxpayer identification numbers (ITINs) for aliens. If you’re a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN. Although an ITIN isn’t required to file Form 4868, you’ll need one to file your income tax return. For details on how to apply for an ITIN, see Form W-7 and its instructions. If you already have an ITIN, enter it wherever an SSN is requested. If you don’t have an ITIN, enter “ITIN TO BE REQUESTED” wherever an SSN is requested."
Below is the link to Form 4868, you can fill this out on your computer if you use Adobe Reader. Remember that this form must be filled out and at the post office TODAY.
I'm a US citizen and my foreign spouse is applying for an ITIN. Is it the same procedure to mail a paper copy of Form 4868 with "ITIN to be requested" in my spouse's SSN box?
Yes, use this same procedure. Include your social security number or ITIN on the form, and make the notation for your spouse (you can just file one form.)
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