If you are required to file a tax return but do not qualify for an SSN, you should apply for an ITIN. If your dependent does not qualify for an SSN, but you want to claim them on your return, they will also need an ITIN.
Both resident and nonresident aliens can get ITINs, regardless of their immigration status. The bottom line is that if you need to file a tax return – even if you live in a foreign country – you can apply for an ITIN.
You apply for an ITIN by submitting Form W-7 to the IRS. You can send your application by mail or schedule an in-person appointment to have someone assist you. Those instructions are found here.
The application requires basic information, such as name, mailing address, and birth date. You will also give the reason why you need an ITIN and some other information, like your U.S. visa number, if you have one.
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