| Nimisha123:
The Form W-7 is required to be submitted WITH your husband's tax return, NOT by itself. Below is the process that needs to be followed:
You will need to submit Forms W-7 with your return to get an ITIN for your wife.
While the return is being prepared, you make photocopies of the FIRST page of the passport that has the picture on it. You then take these photocopies to a local bank to have them notarized, usually at no charge. If the bank will not do it, go to a local IRS office (call first to make sure they provide the service) to have the IRS officials certify the photocopy as a true copy of the passport.
You will then sign the federal return, have your wife sign the return and W-7, then staple the notarized photocopies of the passport to the W-7 and paper clip both forms to the tax return. You then mail the tax return to the IRS.
The IRS receives the W-7, issues the ITIN, inserts the ITIN on the tax return and processes the return. The IRS then mails the ITIN to you in a separate envelope. This process takes between 4 weeks and three months, depending on the workload at the ITIN processing center. | 
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