IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for an 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.
Examples of individuals who need ITINs include:

• Non-resident alien filing a U.S. tax return and not eligible for an SSN
• U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN
• Dependent or spouse of a U.S. citizen/resident alien
• Dependent or spouse of a non-resident alien visa holder

Last updated on August 26, 2010 by Valderrama Partners