[bikashsahu]

Thanks for the answer. I have one of my friend who appiled for a ITIN for her daughter in Sept 2009. She just filled up the W-7 form and attached the notarized copies of passport/visa of her and her daughter without a valid federal tax return form. She got the ITIN within 2 weeks. The question is, can I also apply for them without attaching the federal tax return form?

BIKASH

[wnhough]

QUOTE," can I also apply for them without attaching the federal tax return form?"--In general, you must submit your Form W-7 with your annual income tax return. IRS routinely rejects your Forms W-7 submitted without the tax return unless you can show a pressing need for the ITIN; so, attach a valid federal income tax return, unless you qualify for an exception,

[AtlantaTaxExpert]

Bikash:

I suspect that wnhough hit on the reason why your friend got the ITIN: she qualified for an exception.

The most common exception used for a child is the need for a SSN or ITIN to attend school or, in some states, licensed child care. If your friend provided a letter from the school stating the requirement for an ITIN, the IRS will oblige and provide one.