Terry53029
Level 14
Level 14

This is an excerpt from I7 instruction: "Applying for an ITIN for the first time. If you’ve never had an
ITIN before and are submitting an application for a new ITIN,
include the following in your application package.
1. Your completed Form W-7.
Note. If you submit a Form W-7, all future ITIN notices and
correspondence that you receive will be in English. If you prefer
to receive them in Spanish, submit Form W-7(SP).
2. Your original tax return(s) for which the ITIN is needed.
Attach Form W-7 to the front of your tax return. If you’re applying
for more than one ITIN for the same tax return (such as for a
spouse or dependent(s)), attach all Forms W-7 to the same tax
return. Leave the area of the SSN blank on the tax return for
each person who is applying for an ITIN. After your Form W-7
has been processed, the IRS will assign an ITIN to the return
and process the return.
There are exceptions to the requirement to include a
U.S. federal tax return. If you claim one of these
exceptions, you must submit the documentation
required instead of a tax return. See Exceptions Tables, later."

Here is the link, so you can answer the rest of your questions.

https://www.irs.gov/pub/irs-pdf/iw7.pdf