1) TAX ID (TITN) LOCAL IRS已经不再提前给了，只需要attach W7 到your tax return 就行了。还需要notarized copy of the passport, visa, I-94, etc (check irs.gov for more information). 一般银行就可以公证。

2) 如果你愿意，你可以填好后，拿着所有的东西(tax return, W7, etc.) to your local IRS office. I was told that they will put a stamp on your return, and mail those for you. And I was also advised that it's better to do so, since those tax return need to be filed to a special place, and the address changes frequently. If your local IRS office is very far away, you can call to make sure the mailing address.

3) 当然不用是公民OR绿卡，如果已经是公民OR绿卡，they can apply for SSN, as a result, they can not (don't need to) apply for TITN any more.

4) For the State tax, just state in the return that TITN is applied for. And we can not do e-filing.