Foreign nationals and others (documented or undocumented) who have federal tax reporting or filing
requirements and DO NOT qualify for SSNs.
A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim
a tax refund under the provisions of a U.S. tax treaty.
Below are other examples of individuals who need an ITIN:
- A nonresident alien required to file a U.S. tax return.
- A U.S. resident alien (based on days present in the United States) filing a U.S. tax return.
- A dependent or spouse of a U.S. citizen/resident alien.
- A dependent or spouse of a nonresident alien visa holder.
All inquiries, estimates, tax return reviews from previous years, and ITIN applications for you and your family are free. Click here to make an appointment with Zigma Tax Service Today or call 757-454-6120.