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Austin, TX 78714-9342

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Individual Taxpayer Identification Number (ITIN) ITIN Apply Now

Figuring Your Tax

You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. If you have not previously established a fiscal tax year, your tax year is the calendar year. A calendar year is 12 consecutive months ending on December 31.

A individual taxpayer identification number (ITIN) must be furnished on returns, statements, and other tax-related documents. An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.

An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan.

A nonresident alien  may use  ITIN for individual taxes and an EIN for business taxes.

You must furnish a taxpayer identification number if you are:

� An alien who has income effectively connected with the conduct of a U.S. trade or business at any time during the year,
� An alien who has a U.S. office or place of business at any time during the year,
� A nonresident alien spouse treated as a resident, or
� Any other alien who files a tax return, an amended return, or a refund claim (but not information returns).

The amount of your tax depends on your filing status.

A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U.S. trade or business.

A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico for information about special rules.

You must report each item of income. For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U.S. sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate).

Nonresident aliens generally can claim only deductions related to income that is effectively connected with their U.S. trade or business.

Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption . You may be able to claim an exemption for a spouse and a dependent if you are:

Residents of Mexico or Canada or U.S. nationals
Residents of South Korea
Students and business apprentices from India

Your spouse and each dependent for whom you claim an exemption must have either an ITIN.

Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U.S. trade or business.

Nonresident Aliens can claim some of the same credits that resident aliens can claim:

Foreign tax credit
Child and dependent care credit
Education credits
Retirement savings contributions credit
Child tax credit
Adoption credit
Credit for prior year minimum tax
Earned income credit

 Credits are allowed only if you receive effectively connected income..
They can also report certain taxes you paid, are considered to have paid, or that were withheld from your income.

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