New answers tagged

1

The ITIN is intended for persons who have certain tax obligations, or reporting requirements, but are not eligible to a SSN. Plenty of foreigners have got an ITIN for example because they have to fill out W-8BEN forms relating to revenue accrued in the US. Here is some more information outlining the SSN eligibility criteria: Social Security Numbers for ...


4

Whether a person has an ITIN and/or an SSN has no bearing on whether they are a resident alien or nonresident alien for US tax purposes. A person is a resident alien if and only if they pass the Substantial Presence Test or the Green Card Test (or, in certain situations, if they elect the First-Year Choice, or a nonresident spouse elects to file jointly with ...


Top 50 recent answers are included