Taxpayer and NRA spouse filed a joint 2022 tax return with Form W-7 attached. IRS has not yet issued a decision. Can they file their 2023 joint tax return without the ITIN?
Taxpayer is married to a nonresident alien spouse. They filed a 2022 joint tax return with Form W-7. IRS has not issued spouse's ITIN. They want to file their 2023 tax return without the ITIN. Can they just paper-file it with a statement explaining the issue or is it better just wait for the ITIN to be issued before e-filing.
