Who is eligible to apply for an ITIN?
People who do not acquire a Social Security number can apply for an individual taxpayer identification number, including nonresidents and resident aliens. Eligibility for an ITIN generally includes the following individuals:
- Nonresident Aliens: Required to file a U.S. tax return to report income earned in the U.S. or claim tax treaty benefits.
- Resident Aliens: Those who are ineligible for an SSN but required to file a U.S. tax return due to meeting the substantial presence test.
- Dependents or Spouses of U.S. Citizens or Resident Aliens: Those who are not eligible for an SSN but need to be listed on a tax return.
- Dependents or Spouses of Nonresident Aliens: Those who are not eligible for an SSN but are required for the nonresident alien’s tax reporting.
- Foreign Nationals with U.S. Filing Obligations: Individuals, including students, scholars, or researchers, who receive taxable scholarships, fellowships, or other U.S.-sourced income and are not eligible for an SSN.
- Foreign Investors: Engaged in U.S. business activities, real estate transactions, or other financial interests that require U.S. tax reporting.