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Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Who must Apply for ITIN
Any individual who is not eligible to obtain an SSN but who must furnish a taxpayer
identification number must apply for an ITIN on
Form W-7.
Examples include the following:
� A nonresident alien individual eligible to obtain the benefit of reduced
withholding under an income tax treaty.
� A nonresident alien individual not eligible for an SSN who is required to file
a U.S. tax return or who is filing a U.S. tax return only to claim a refund.
� A nonresident alien individual not eligible for an SSN who elects to file a joint
U.S. tax return with a spouse who is a U.S. citizen or resident alien.
� A U.S. resident alien (based on the substantial presence test) who files a U.S.
tax return but who is not eligible for an SSN.
� An alien spouse claimed as an exemption on a U.S. tax return that is not eligible
to obtain an SSN.
� An alien individual eligible to be claimed as a dependent on a U.S. tax return
but who is not eligible to obtain an SSN.
� A nonresident alien student, professor, or researcher who is required to file
a U.S. tax return but who is not eligible for an SSN, or who is claiming an exception
to the tax return filing requirement.
� A dependent/spouse of a nonresident alien holding a U.S. visa who is not eligible
for an SSN.
ITIN Not Needed for Forms 4868, 1040-ES, or 1040-ES (NR). If you
are filing an application for an extension of time to file using Form 4868, or making
an estimated tax payment using Form 1040-ES or Form 1040-ES (NR), do not
file Form W-7 with those forms. Enter �ITIN TO BE REQUESTED�
wherever your SSN or ITIN is requested. An ITIN will be issued only after you file
a tax return and meet all other requirements.
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