Euta Nepali I had the same problem. I went to HR Block thinking that they would solve this problem. They filled out my 1040 form and gave me the completed copies to mail. Usually they should be able to file electronically. But since my spouse didn't have ITN, the system won't let you do that. One thing I knew that write down APPLIED in the box, where it ask for Spouse TAX ID. Now fill out W-7 form. I notarized the copies of her passport from Town Hall... I thought that would work since it's mentioned in instruction. Then, I send everything to Philly IRS office... I don't know if I am screwed up or not. Some of my friends suggested me that it should work without any delay. It takes about 4 to 5 weeks. I hope I won't have to hire any "Indian" lawyer for this. One thing that you should be very very careful about filling W-7 form. Don't make any mistake. Follow the instruction.