From what I understand, an SSN or ITIN is required to file a tax return, and when filing with an ITIN, you are ineligible for the EIC and you cannot eFile.
My issue is this: my wife preemptively had an accountant file a W7 on her behalf. It was rejected (presumably because you aren't supposed to file a W7 without a tax return), and she was given a Temporary Tax ID in its place. Am I supposed to list this temporary ID on the return along with a new W7? Do I leave the SSN/ITIN field for my wife blank and file the W7? Or do I have to sort all of this out before I submit my return?
Edit: I called the accountant and the original W7 was filed with box B checked, but without a corresponding tax return. That's probably why the application was rejected (as for why I don't ask the accountant to assist, I like doing things myself... plus this is a sensitive matter, and I don't have much faith in someone who doesn't know how to properly file a W7... then again, he's an accountant, not a tax lawyer).
I called the IRS for clarity on what to put on the tax return, and the rep said to put the temporary tax ID down, as well as submit another W7. However, this leads to another question, which I've read conflicting opinions on:
Can I efile this return? If not, do I send a hardcopy of the tax return along with the W7 to Austin, TX? The IRS rep said that they're supposed to be sent to different places, but the W7 instructions indicate that it needs to have a return attached.