Thanks itonewbie. I have another question that is similar to this one. Not sure if I can open another thread or maybe you can answer it here:

What should one put in place on the SSN/ITIN section on the 1040 tax return if filling MFS due to the wife not having an ITIN or SSN and the husband not willing to apply for an ITIN for this wife who resides in Mexico?

Can the taxpayer file single instead?