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.
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