California tax return

[G & V 3]

I'm a US citizen and we're at NOA1 of the CR1 process for my wife's visa. So she's still a nonresident alien (NRA) of the U.S. I want to file a joint tax return for 2012.

I'll include a completed Form W7 (signed by her) with a certified copy of my wife's passport with the federal return (1040). I'll also submit the Election to File Joint Return Statement, stating that we choose to treat her as a US resident for all of 2012, and signed by both of us.

I'm confused about the California state return though.

1. Do we have to wait for the ITIN number before filing the state return?
   
2. Do we have to submit the Election to File Joint Return Statement with the state taxes as well?
   
3. Can we submit form 540 instead of 540NR because of this election? 540NR is confusing but turbotax keeps pointing me to it. I suppose I should just state in the turbotax steps that she was a resident of California for the entirety of 2012 even though she's never set foot in the U.S. I'm guessing this is okay because the signed statement covers this.
   

Edited March 4, 2013 by G & V

[carton025 38]

In order for you to file any tax return that is going to include your wife as a filer, joint, you are going to need a tax ID number for her. So, you are going to need the ITIN for her.