I came to US in July 2005 with F1 visa. Now I am on OPT. I filed 1040NR form for federal tax. I can't apply ITIN for my wife because I believe I am a non-resident alien and a non-resident alient can't file jointly.
Now I want to file jointly for state tax because I can be treated as a resident in MA. My question is: how can I get a ITIN for my wife if we can't file jointly for federal tax?