SSN (Social Security Number) or ITIN (Individual Tax Payer Identification Number)
The following individuals, if unable or ineligible to obtain a social security number, are required to apply to the Internal Revenue Service (IRS) to obtain an ITIN:
- US resident aliens - who are unable or ineligible to obtain a social security number but are required to file a U.S. tax return;
- Nonresident aliens - who are unable or ineligible to obtain a social security number but are required to file a U.S. tax return to claim a refund;
- Nonresident aliens - who are unable or ineligible to obtain a social security number and who choose to file a joint return with a spouse that is a U.S. citizen or resident;
- Aliens - who are unable or ineligible to obtain a social security number and who have been or will be claimed as a spouse or dependent on a U.S. tax return;
Click here to view a PDF form with specific information on the ITIN, why it is needed, etc., as well as an application form - the W-7, with directions on how to complete and submit the application form.
The information indicates a turn around time of up to 8 weeks; this is probably an optimistic estimation.
Questions on eligibility for Social Security Numbers need to be addressed to the Social Security Administration at 1-800-772-1213 or gleaned from their web site: http://www.ssa.gov