Who Needs an ITIN?

IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs.

Examples of individuals who need an ITIN include:

• Non-US citizen and do not qualify for Social Security Number (SSN)
• Non-US resident alien required to file a US tax return
• U.S. resident alien who is filing a U.S. tax return
• Dependent or spouse of a U.S. citizen/resident alien
• Dependent or spouse of a non-U.S. resident alien visa holder