We must say that regardless of immigration status, both resident and non-resident aliens may obtain ITINs. Who might need an ITIN? Let’s check below:
  • Non-U.S. residents who are in need of filing a tax return
  • -Resident aliens who are required to file a tax return on the basis of the number of days they reside in the United States
  • -Dependents or the spouse of a U.S. citizen or resident alien
  • -Dependents or spouse of nonresident alien visa holders