Hi,

I am a H1-B holder working in the state of Florida. My wife holds a H4 visa. I would like to apply ITIN for my wife. Can I apply for her ITIN right away so I don't have to wait during tax filing?

Thanks!

All ITIN applications must have an original valid U.S. Federal income tax return attached to Form W-7. ITINs will no longer be assigned prior to the taxpayer filing a valid U.S. income tax return , to pay or claim withheld taxes unless an "exception" to the tax return filing requirement is met.
One of those exceptions is for example, if she has an interest bearing bank account and the bank requires the ITIN for reporting the interest.
If one of the exceptions applies to you, you would choose for the reason you need the ITIN: "h" other and write next to it the exception she is claiming. For example: Exception(1b) - Interest bearing bank account
If none of the exceptions apply to her, you will need to wait until you file your return to apply for the ITN.
Have a look at Publication 1915:
Www.irs.gov/pub/irs-pdf/p1915.pdf

Thanks for the answer.