I’m a nonresident alien running a business that earns U.S.-sourced income. I don’t qualify for an SSN, but my tax advisor mentioned an ITIN. How do I know if I need one, and what situations require an ITIN for tax purposes?
Answer by: abdullah-al-naim
2 weeks ago
Does the following apply to you?
1. You do not have an SSN and are not eligible to obtain one, and
2. You have a requirement to furnish a federal tax identification number or file a federal tax return, and
3. You are in one of the following categories.
• Nonresident alien who is required to file a U.S. tax return
• U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return
• Dependent or spouse of a U.S. citizen/resident alien
• Dependent or spouse of a nonresident alien visa holder
• Nonresident alien claiming a tax treaty benefit
• Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception
If so, then you must apply for an ITIN.
