Here is the bare basic information for filing a tax return and applying for an ITIN
You need to complete your tax return as if you have your identification numbers, leaving the identification numbers blank
Include a completed form W-7
You need to include an official identification document when you submit your return.
Examples of official identification are found at:
The tax return is completed and submitted to the IRS in Austin
Your original identification documents will be returned to you.
Doug Zandstra CPA EA