If you do not have an ITIN or SSN, you should write "Applied For" in the space for the SSN on your 1040 form?

[sabiduria]

This is for someone who has not never had an ITIN number and is applying along with his tax return this year. 

[itonewbie]

Just why would you do that?

If you are referring to 1040/1040-NR, you are either waiting for the ITIN to be issued before filing or you are submitting the return together with the W-7, in which case, the IRS would process the return after the ITIN is issued.

[sabiduria]

Right, you have to send the 1040 with the W7 ITIN application. The question is, what you should you put in the SSN section of the 1040 if you still do not have an ITIN number when mailing the forms? 

[itonewbie]

There is no explicit requirement to put in anything.

The reason why the W-7 instructions say the W-7 should be placed on top of the return is that the IRS would know ITIN is missing on the return and that they will keep the return for later processing when the ITIN is issued.

The IRS already knows who is applying for the ITIN and which return it is linked to.  Indicating "Applied For" under SSN/ITIN adds no value.  Having said that, it doesn't hurt either if that's what you prefer.

[sabiduria]

Thanks itonewbie. Both forms now should be mailed to:

ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Correct? 

[itonewbie]

NP, @sabiduria.  That's correct.

My preference would be to use private delivery service.  But that's just me.

https://www.irs.gov/instructions/iw7#en_US_202112_publink54092gd0e734

[sabiduria]

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? 

[itonewbie]

This topic has been covered a number of times on this forum.  Suggest you do a quick search (best with your search engine as the indexing function of this forum stinks) by prefacing your search with Intuit ProConnect (if you prioritize results from this community).  If you need more help, please open a new thread.

[sabiduria]

Thanks itonewbie.