celiadorrllc
Level 3
yesterday
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He can put applied for and fill out the W7 form for her under Miscellaneous forms. She would be considered a resident as the spouse of her husband for tax filing services only. Then it takes anywhere from 8 weeks up to arrive. He will need that number for her state returns so they cannot be filed unless he gets the number. She will need a passport or other identification to apply for the Itin. Here is the IRS link for more info. https://www.irs.gov/forms-pubs/about-form-w-7