As per ITIN request form W-7, we have to attach our federal return with it, which cannot be filled until we receive Form 1042-S (which I received late in March). This implies that it is not possible for me to have ITIN before the tax filing date for NC, which is April 18. As per NCDOR website, the applicant must have SSN or ITIN for filing tax return, and even for tax payments. Since I don't have that, what can I do to avoid penalties and interest that would be levied on the due amount?
This is an old question, but it's still relevant. I found something similar that applies for dependents without SSN that need to apply for ITIN in order to be included in a joint return. Your case should be similar to this one. According to this post, you should
- Prepare your Federal return and attach Form W-7 following the instructions from the IRS.
- For the North Carolina state tax, again prepare the return on paper normally. In the spot for SSN write "Applied for ITIN". Attach a copy of your Federal return, including W-7 form.
The NC State Department of Revenue should process the return and mail you a self-addressed envelope with a form that you need to send back once you get your ITIN in the mail.