Section 9 – Visitors to the U.S.
Individual Tax Identification Number
Any person who is not an American citizen and does not have a social security number in the U.S. must get an individual tax identification number if he/she:
- is required to file an income tax return;
- is claimed as a dependent;
- is the spouse of an American taxpayer (and a joint return is filed);
- files a return in order to get a tax refund;
- would like to use certain provisions allowing a reduction of U.S. source deductions.
This document has been updated on August 31st, 2018 and reflects the state of the Law, including draft amendments, at that date.