Who needs an ITIN?
IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN. Other examples of individuals who need ITINs include: A nonresident alien required to file a U.S. tax return A U.S. resident alien (based on days present in the U.S.) filing a U.S. tax return A dependent or spouse of a U.S.
