You submit the Form W-7 WITH the joint tax return. The identification document is easy: make a clear photocopy of the picture page of her passport and the picture page of her visa, then take them to the local bank WITH the passport/visa and have them notarized as TRUE COPIES.
If, for some reason the bank's notary will not do it (it is NOT permitted in California), make an appointment with the local IRS office and have then certify it as a true copy.
Staple the natrized photocopies to the Form W-7, paper clip the W-7 to the joitn tax return, have your wife sign BOTH the w-7 and the tax return (you need to sign as well), then mail everything to the IRS ITIN Processing Center in Austin, Texas. The exact address can be found in the Form w-7 instructions.
BE SURE to use the most up-to-date version of the Form W-7, which can be donwloaded from www.irs.gov.
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