I think ITIN works when I met present test and file 1040. If I am wrong please correct it.
My question in fact it is that while I am in exempt individual periods as a non-resident what is the benefits to get ITIN for wife as long as I have to file 1040-NR? My country does not have tax treaty with the U.S.
Also, #8 says : A resident or nonresident alien individual who can be claimed as a dependent or a spouse of a nonresident alien U.S. visa holder
If someone is resident sure has SSN, I think residency for this part it means when a visa student met present test? right!
Thanks to clarify it
