I know this is an old post but answering anyhow...In order to claim your spouse on the 1040 he/she must have a Social Security Number or an ITIN.
There are 3 ways to apply:
Where to apply? Option 1
Mail your W-7, tax return, proof of identity, and foreign status documents to:
Internal Revenue Service
Austin Service Center 78714 9342 (they actually removed the zip code)
ITIN Operation
P.O. Box 149342
Austin, TX [social security number removed]
(again they actually removed the zip code)
You will only file a tax return to the address above once, when you file Form W-7 to get an ITIN. In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions.
If you will need your original documents for any purpose within 60 days of submitting your
ITIN application, you may wish to apply in person at an IRS Taxpayer Assistance Center or
CAA. You may also choose to submit certified copies of documents from the issuing agency
instead of original documents. Original documents you submit will be returned to you at the
mailing address shown on your Form W-7. You don’t need to provide a return envelope.
Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return
delivery of their documents. The IRS will then return the documents in the envelope provided
by the applicant. If your original documents aren’t returned within 60 days, you can contact the
IRS.
Option 2
Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent. This will prevent you from having to mail your proof of identity and foreign status documents.
Option 3
Make an appointment at a designated IRS Taxpayer Assistance Center. This will also prevent you from having to mail your proof of identity and foreign status document
After processing, the IRS will issue your ITIN through the mail.
