Opus 17
Level 15
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Retirement tax questions

If you want to file a joint tax return, you would include an ITIN application with your tax return and mail them both to the same address for processing.  Otherwise, the IRS issues ITINs only for identification (not for work authorization) and only if the person has a financial connection to the US, such as running a business or being married to a US person and filing a joint return.  

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