Taxpayer is a foreign national who sold a property in the US in 2022. Both federal and state (California) withholding tax were taken in the escrow.
I am quite familiar with the Federal procedure. She will need Form W-7, her original passport, Form 8288-A, and the tax return to be sent in one package to the IRS office in Austin, Texas.
My question is what to do with the state which is California. She does not have an ITIN yet. Therefore, the state tax return, if filed now, will be without any tax ID number. So does she have to wait until an ITIN has been issued before she files the California tax return? But the due date is coming close and I don't think she will get the ITIN before 10/16. Any advice on how to deal with this situation?