Who needs an ITIN?
According to the IRS, categories that may need an ITIN include:
1️⃣ Non-US individuals who reside outside the US but must file a US tax return.
2️⃣ Non-US citizens who reside in the United States:
• For at least 31 days during the current tax year.
• For at least 183 days during the last three years.
3️⃣ Dependents or spouses of:
• US citizen or permanent resident.
• Non-resident visa holder.
4️⃣ Non-residents claiming tax benefits under a tax treaty.
5️⃣ Non-resident students, professors or researchers who file a tax return or claim a tax exemption.