To qualify for an ITIN, you must have a U.S. tax filing obligation. This means you must have earned income subject to U.S. taxation. Common scenarios that often require an ITIN include:
- Nonresident aliens: Foreign individuals with U.S.-sourced income such as investments, rental properties, or business activities.
- Undocumented immigrants: Individuals residing in the U.S. without legal authorization but earning income subject to U.S. taxes.
- Dependents of U.S. citizens or residents: Children or spouses who cannot obtain an SSN and are claimed as dependents on a U.S. tax return.
Important to note:
- Not everyone living in the U.S. needs an ITIN. U.S. citizens and legal residents typically use Social Security Numbers for tax purposes.
- Having an ITIN does not grant immigration status or work authorization.
- Specific eligibility requirements may vary depending on individual circumstances. Consult with a tax professional for personalized guidance.
