I am about to file ITIN application for my wife(Form W-7 ) together with our joint tax return. Since my wife has no official identification card with my last name after marriage, I wonder if I should file my tax return and ITIN application with her last name before marriage (maiden name). I know that marriage certificate is a legal name change document in Texas. But when I visit a certifying acceptance agent (CAA) to verify her identity, the agent may question that my wife's foreign passport has the last that does not match the last name on line 1a in the ITIN application form.
Question - should I use her name on her passport (maiden) when applying for an ITIN number and filling out our joint tax return, or use her married name on both documents and include a marriage certificate? The W-7 instructions make no mention of this scenario.
Alex