This document has been updated on October 24th, 2017 and reflects the state of the Law, including draft amendments, at that date.


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.