When Does a Non-US Person Need an ITIN?
- You need to file a tax return,
- You are a spouse or a dependent child, who is not a U.S. citizen or resident, of a U.S. taxpayer,
- You have any sort of U.S. trade or business or effectively connected income in the USA, for example; you own a rental property that you are renting out.
- You own a business, or you are processing credit cards,
- You have any sort of tax filing obligation in the USA.
