Is it possible to withdraw a W-7 ITIN application?

[Btranquilo 2]

My foreign spouse filed a W-7 ITIN (Individual Taxpayer Identification Number) application that was submitted to IRS in April, 2015 and accompanied our 1040 Federal Tax Return. Our 1040 filing of the federal and state income taxes for 2014 was as "Married Filing Jointly". The W-7 ITIN application has been rejected by IRS with a request to send it again with the original passport of my wife. Understandably, my wife does not want to send me her original Nicaragua passport for me to then forward to IRS Austin office.

Because the ITIN W-7 application has not been processed the Austin IRS office says that the 1040 for 2014 (filed on 4/15/2015) cannot be processed until the W-7 application has been resolved. Obviously the filing status of "Married filing Jointly" changes the amount of taxes owed, any refund amount, etc.

Subsequent to the filing of the 1040 tax return along with the W-7 ITIN application my wife received her visa and is now planning to enter the US (for the first time) in early September of this year.

When I called the IRS ITIN in Austin, TX this morning I asked if it was possible for my wife to withdraw or cancel the W-7 ITIN application and then I would file an amended 1040X tax return with "Married Filing Separately" status. The individual I was talking to at the Austin IRS ITIN office said she could not advise me on the ITIN application since I was not the applicant (my wife is). She also said she could not advise me about filing an amended 1040X return and changing the status to "Married filing Separately" and I should consult the appropriate IRS policies for possible amended tax returns. My idea was after my wife receives her social security card that I would then file a second amended 1040X for 2014 reverting to the "Married Filing Jointly" status

So, based on the above, my questions are:

1. Should I simply do nothing for the time being and wait until my wife arrives and receives her SS number and then submit a new 1040 tax return for 2014?

2. Can a W-7 ITIN application that has been rejected by IRS be withdrawn or cancelled? If yes, is there a correct way to do this?

3. Since my original 1040 Federal Income tax form filed on 4/15/2015 is in limbo should I proceed to now file an amended 1040X and close the file on the 2014 federal taxes. Can I simply proceed to file an amended 1040X federal tax return for 2014 and change the filing status to "Married filing Separately"? and, if so, should I sent the amended 1040X form to the Austin IRS ITIN office or to the regional office of IRS indicated for amended returns?

Wow, thanks for anyone who feels that they can give me some advice based on their experience or expertise. I have called some private IRS acceptance agents but have not talked to anyone yet who feels they can advise me on this.

[Amhara 460]

So, based on the above, my questions are:

1. Should I simply do nothing for the time being and wait until my wife arrives and receives her SS number and then submit a new 1040 tax return for 2014?

2. Can a W-7 ITIN application that has been rejected by IRS be withdrawn or cancelled? If yes, is there a correct way to do this?

3. Since my original 1040 Federal Income tax form filed on 4/15/2015 is in limbo should I proceed to now file an amended 1040X and close the file on the 2014 federal taxes. Can I simply proceed to file an amended 1040X federal tax return for 2014 and change the filing status to "Married filing Separately"? and, if so, should I sent the amended 1040X form to the Austin IRS ITIN office or to the regional office of IRS indicated for amended returns?

Wow, thanks for anyone who feels that they can give me some advice based on their experience or expertise. I have called some private IRS acceptance agents but have not talked to anyone yet who feels they can advise me on this.

1.) Yes, just file the return when you guys get her SSN. Pay any taxes due by the due date (moot point by now), but if you get a refund - essentially, no harm, no foul.

2.) You can send a letter to the ITIN unit, but filing your MFJ return should be sufficient enough to rescind the ITIN application. Once she has SSN, ITIN is invalid anyways.

3.) Now, does this mean you have filed or not? If you have filed your 2014 return, you need to complete Form 104X from MFS to MFJ. You can send it to the address on the instructions and skip the ITIN unit. If you have just waited to file your return, such as if you had submitted an extension (which would have allowed you to October 15, 2015 to avoid this whole headache), then file your original return. Sorry, I'm just not too clear on if you have already filed or not. I may not have read the message clear enough.

Hope this helps!!

[Btranquilo 2]

_{Thanks for the reply and number one I should have filed for an extension as you indicate. Number two we did file "Married filing Jointly" back in April of this year. And, finally, I will take your advice and simply wait until my wife receives her SS card and then re-submit the original 1040 with the only change being that I can then enter her SS number.}