Your spouse should apply for an Individual Taxpayer Identification Number (ITIN) before you can file a tax return.
An Individual Taxpayer Identification Number, or ITIN is for taxpayers who do not qualify for a Social Security number. It is 9 digits long and looks like a Social Security number, except it always begins with the number 9.
ITINs are used exclusively for filing tax returns. They do not entitle the taxpayer to Social Security benefits, stimulus payments, or other benefits.
To apply for an ITIN, complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.
A tax return accompanied by one or more W-7 forms cannot be submitted electronically. You can submit it in person at any IRS Taxpayer Assistance Center that performs in-person document reviews; most major cities have such assistance centers, and there is at least one center in every state.
You can also submit tax returns with W-7 forms by mail to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
According to the IRS, it takes 6 to 10 weeks to obtain an ITIN. An ITIN will expire at the end of the current year if it is not used on a federal tax return in the last 3 years.
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