Does the following apply to you?

  1. You do not have an SSN and are not eligible to obtain one, and
  2. You have a requirement to furnish a federal tax identification number or file a federal tax return, and
  3. You are in one of the following categories
  • Nonresident alien who is required to file a U.S. tax return
  • U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return
  • Dependent or spouse of a U.S. citizen/resident alien
  • Dependent or spouse of a nonresident alien visa holder
  • Nonresident alien claiming a tax treaty benefit
  • Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception

If so, then you must apply for ITIN.