A client of mine, who is a US citizen got married two years. Her spouse is currently non resident alien. For the 2019, tax season, I advised the client to file MFJ since she is married and for the fact that it will give her better tax advantage than filing single. The client agreed to my suggestion. I assisted her to complete the W-7 and file for ITIN for the non resident alien spouse along with the tax return. She does not owe IRS with this return.

She mailed the ITIN application along with the tax return on July 29. She has since not heard from IRS not even acknowledging receipt of the ITIN application. The client is worried now and is considering refiling as a single filer as she is not sure what has become of her application.

The following are my questions:

1. What are her remedies?. I know refiling as single filer is not a good idea.

2. Does anyone one know other ways to track the status of the ITIN application other than calling 800-267-1040? We have called this number couple of time and did not get any life person to talk to.

3. Has anyone experienced long period of delays for ITIN application for this year?. Is the delay normal? I know due to COVID-19, processing time may be longer, but it's almost 12 weeks now.

Any guidance would be much appreciated.

Thank you.