This letter is addrssed to my son who is 7 years old, and I am filling a ITIN for him, and it was rejected.
The letter states.
"You Indicated the reason for submitting Form w-7 is to file a valid US federal tax return. you did not attach a valid use federal tax return to your form w-7 or your name did not appear as the primary, secondary or dependent on the valid us federal tax return sub,itted, as required."