I have filled out a W-7 form to request an ITIN for my wife who is living overseas at the moment. It's my understanding I must attach my tax return to the W-7 form when mailing it in.

1. Does that mean that by submitting this tax return with the W-7 that this counts as me filing my taxes for the year?

2. Or are these two completely separate processes and I must also file my tax return?

3. If I must also file my tax return then can I do so without an ITIN or will I have to file an extension until I receive the ITIN #?

Thank you.

You can file W7 with your completed tax return. Then you do not file tax return again.