Purpose of the W-7
The IRS issues ITIN's to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for social security numbers ("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.
Who Must Apply
Any Individual who is not eligible for a SSN but who must furnish a taxpayer identification number must apply for an ITIN at Create Application. Some examples include the following:
- A nonresident alien required to file a U.S. tax return
- A U.S. resident alien (based on days present in the United States) filing a U.S. tax return
- A dependent or spouse of a U.S. citizen/resident alien
- A nonresident alien student, professor or researcher who is required to file a U.S. tax return or is claiming an exemption to filing a return
- A dependent or spouse of a nonresident alien visa holder