I write the following with the hope that it may be of interest or use to someone else:
I am a US Citizen; my husband is a UK citizen. We were married in 2012. All my 2012 earned income is from the U.S. He has never lived in, or had income in, the U.S.
At the advice of my tax advisor, my husband and I decided to apply for an ITIN for him so that I could claim an exemption for him on my 2012 return. We were in the U.S. in early April, and we went to an IRS Taxpayer Assistance Center with my completed 1040, my husband's completed W-7 (form for applying for ITIN), and my husband's passport. Knowing it would be busy, we queued up an hour before the office opened, and even then we had to wait a while after opening to see someone. We were content to wait as we wanted to have the ITIN. Once we met with a IRS staff member, he checked the W-7 form for accuracy and asked us a few questions. When we left, we were given copies of the W-7 and 1040 as proof of submission.
Approximately one month later, my husband received his ITIN via mail at our U.S. address. Two weeks after that, my federal refund for 2012 was deposited into my bank account.
Had we not been in the U.S. this spring, we would have gone to the US Embassy with my 1040 and my husband's W-7. (This would have been easier from our old home in the London suburbs.) When I spoke with someone in the Embassy's tax section about our options, I found her to be knowledgeable, informative, and kind.
