ITIN-Tax return filing

My wife came to usa in Sep 2003. and she doesn't have an ITIN. I came to know that ITIN is issued now a days only if the TAX-returns is attached with the W-7 form. Looks like this is a new IRS procedure for getting ITIN since december 2003. any suggestions on how to get ITIN and file tax returns.

Hi Sanmeer,

You are right! Now-a-days IRS is processing both W7 and Tax return together and not accepting separately. Infact I am preparing W7 also for my clients who need tax returns.

Thanks,
Siva Nellori
snellori@austin.rr.com