First of all I would like to thank you very much for your detailed explanation.
Secondly, the problem is although IRS said that I did not need to fill federal tax return PayPal wants my ITIN to keep me using PayPal account.
So, I am really confused. I am going to apply to IRS to get an ITIN. Let's see what will be their reply.
Thanks again I really appreciated your efforts.
Have a great day and stay safe.
