Questions And Answers

When Does a Non-US Person Need an ITIN?

When Does a Non-US Person Need an ITIN?

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.