Who can get an ITIN?
An ITIN (Individual Taxpayer Identification Number) is available to individuals who are required to have a U.S. taxpayer identification number but are not eligible for a Social Security Number (SSN). It is typically used for tax purposes and is issued by the IRS (Internal Revenue Service).
Here’s who can have an ITIN:
1. Non-U.S. Residents Who Have Tax Filing Obligations
Foreign nationals who are required to file a U.S. tax return, but are not eligible for an SSN (e.g., people who are in the U.S. on a visa or who are working temporarily).
2. Dependents or Spouses of U.S. Citizens or Resident Aliens
Individuals who are dependents or spouses of U.S. citizens or residents but are not eligible for an SSN, such as:
A dependent child of a U.S. citizen who is a non-resident or is ineligible for an SSN.
A spouse of a U.S. citizen or resident alien who is not eligible for an SSN.
3. Foreign Nationals or Non-Residents Doing Business in the U.S.
Non-resident aliens who have U.S.-source income (such as income from U.S. investments, property rentals, or business activities) and need an ITIN to file taxes.
4. Individuals with U.S. Tax Reporting Requirements
Foreign individuals who are required to file a U.S. tax return (even if they live outside of the U.S.).
5. Individuals with No Legal Status in the U.S.
People who do not have legal status in the U.S. but need an ITIN to comply with U.S. tax laws, such as workers who are unauthorized to work but still need to pay taxes on income earned in the U.S.
6. Entrepreneurs or Independent Contractors
Individuals running businesses or independent practices (such as freelancers) who need to file taxes, apply for business loans, or report income earned in the U.S. but are not eligible for an SSN.
7. Some Students or Exchange Visitors
International students or exchange visitors who are not eligible for an SSN but are required to file taxes in the U.S. for any income they earn.
8. Non-U.S. Investors
Non-U.S. residents who invest in U.S. assets (stocks, bonds, real estate, etc.) and need an ITIN to report income or capital gains from those investments.
In short, anyone who needs to comply with U.S. tax reporting requirements but is not eligible for an SSN can apply for an ITIN. However, it is primarily used for individuals who do not have authorization to work in the U.S. but still have tax obligations.