Certain nonresident or resident aliens who are not eligible for a social security number may be required to provide a taxpayer identification number. These include:
Aliens who have income that is connected with the conduct of a U.S. trade or business at any time during the year.
Aliens who have an office or a place of business in the United States at any time during the year.
A nonresident alien spouse who is filing a joint return with a spouse who is a U.S. citizen or resident.
A nonresident alien spouse who is treated as a resident for tax purposes.
An alien spouse who is claimed as an exemption.
An alien individual eligible to be claimed as a dependent.
Nonresident alien students, professors, or researchers who are required to file a U.S. income tax return.
Nonresident aliens who are required to file a U.S. income tax return or who are filing a tax return in order to claim a refund.
Form W-7
These persons can apply for an Individual Taxpayer Identification Number (ITIN) by filing Form W-7, Application for Individual Taxpayer Identification Number, with the IRS. This number then replaces the social security number on the income tax return.
The ITIN is for tax use only. It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U.S. law. The form for applying for an ITIN is available in Spanish – Form W-7 (SP). Both Form W-7 and W-7 (SP) can be downloaded from the IRS website.
When you apply for an ITIN, you must present the completed Form W-7 along with the original, completed tax return for which the ITIN is required. Once the W-7 has been processed, the IRS will issue the ITIN, assign it to the return and process the return. But there are some exceptions. You may apply for an ITIN without having to present a completed tax return in the following cases:
You are an alien eligible for reduced withholding tax under an income tax treaty, either for passive income from an income-producing asset (such as an account in a financial institution) or for compensation for personal services, when an application for a social security number was rejected.
You are an alien with a home mortgage loan on real property located in the United States, for which interest must be reported.
You are an alien disposing of an interest in a real property in the U.S.