Yes. The WFTC application must be submitted the year the tax return is due or within three-years after that. If the IRS has received your ITIN application, your WFTC application will be accepted as timely if it is filed the year the tax return is due or within three-years after that even if your ITIN has not yet been issued. However, your application will not be processed, or the refund issued until you receive your ITIN from the Internal Revenue Service (IRS). Once the IRS issues the ITIN, you can contact the WFTC program with this information so your application can be processed.