I’m a non-resident with some U.S. income exempt under a tax treaty. Can I file a zero tax return just to get an ITIN, even if I don’t owe any taxes? Will the IRS accept this kind of filing?
Answer by: abdullah-al-naim
2 weeks ago
Yes as long as you truly qualify to file a zero tax due tax return. Typically this will be because the non-resident has US sourced income that is exempt from US taxation, typically due to tax treaty exemptions. The non-resident is still required to file a return to report the US-sourced revenue and is required to have an ITIN in order to file a US tax return.
If you are thinking of just filing a return with all zeros, the IRS will not accept that as a filing obligation and will not issue an ITIN.
