填w-7時要求attach今年的聯邦稅表,是不是就相當於把federal tax一起報了?Yes.
You should send 1040 and w-7 both to the address on W-7 (philadelphia service center), disregard the address on 1040. you should not send a copy of 1040 to any other address.
per W-7 instructions: After your Form W-7 has been processed, the IRS will assign an ITIN to the return and process the return. The tax return will be processed as if it were filed at the address listed in the tax return instructions.