I have a rental property in the U.S. and my property manager wants an ITIN for me, am I eligible?
Yes, you are eligible. If you have a rental income from real property located in the U.S. you may qualify for an exception listed on Form W-7. However, you must provide certain supporting documents to qualify for this exception.
Note that if you already have rental income in the previous year, you should file a U.S. tax return 1040 NR instead.