Please visit the IRS Website here: http://www.irs.gov/pub/irs-pdf/fw7.pdf
You need to use the latest revision of Form W-7. Also you should attach a valid federal income tax return, unless you qualify for an exception, and include your original, notarized, or certified proof of identity and foreign status documents.Because you are filing your tax return as an attachment to your ITIN application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form W-7 and proof of identity and foreign status documents to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
“두번째질문은 저가 한국에서 대학을 졸업하고 여기 미국에서 다시 대학을 다니고 있는데 작년에 세금보고할때 질문이 After college level 이라고 묻길래. 아니라고 해서 College Opportunity 혜택을 받았는데 어떤 회계사는 미국에서 받은적이 없기 때문에 올해 받을수 있다하고, 어떤 회계사는 한국에서 대학졸업했지 때문에 안된다고 합니다. 정확한 고견을 부탁드립니다.”---->As long as you were a non-resident alien(I mean you were a nonresident alien for any part of the tax year,2011, and the nonresident alien did not elect to be treated as a resident alien for tax purposes),then you can not claim the AOC or education credit. Once you qualify to file as a resident alien for tax purposes, then, you may be eligible to claim these credits in 2012.