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Exceptions to applying for ITIN with a US Federal Tax Return   

Most Applications for ITIN need to lodge a US Tax return when applying there are EXCEPTIONS (see below).


 

1)  Dependent of a U.S. citizen/resident alien.

This is an individual who can be claimed as a dependent on a U.S. tax return and is not eligible to get a SSN.

2) Spouse of a U.S. citizen/resident alien.

spouse who is not filing a U.S. tax return (including a joint return) and who is not eligible to get a SSN but is claimed as an exemption (available once personal exemptions are reinstated),

A resident or nonresident alien electing to file a U.S. tax return jointly with a spouse who is a U.S. citizen or resident alien.

3) Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception.

This is an individual who has not abandoned his or her residence in a foreign country and who is a bona fide student, professor, or researcher coming temporarily to the United States solely to attend classes at a recognized institution of education, to teach, or to perform research. 

4) Dependent/spouse of a nonresident alien holding a U.S. visa.

This is an individual who can be claimed as a dependent or a spouse on a U.S. tax return, who is unable, or not eligible, to get a SSN, and who has entered the United States with a nonresident alien who holds a U.S. visa.

5) Passive income—third party withholding 

This exception may apply if you are the recipient of partnership income, interest income, annuity income, rental income, or other passive income that is subject to third party withholding

9) Other income.

  1. Scholarships, fellowships, and grants, and/or
  2. Gambling income,
  3. You are receiving taxable scholarship, fellowship, or grant income, but not claiming the benefits of an income tax treaty.

Information returns applicable to Exception 2 may include Form 1042-S.

10) Mortgage interest—third party reporting.

This exception may apply if you have a home mortgage loan on real property you own in the United States.  Information returns applicable to Exception 3 may include Form 1098, Mortgage Interest Statement.

11) FIRPTA withholding on the Sale of U.S. Real Estate by Foreign Person.

See FIRPTA Section https://itin4u.com/firpta/