Who’s eligible for an ITIN**?
If you’re a resident alien, nonresident alien or their spouse or dependent, you can apply for an ITIN regardless of immigration status.
Resident alien or nonresident alien
If you’re not a U.S. citizen, your tax status can be either:
Resident alien – If you were present in the U.S. for more than 183 days* (substantial presence test) or you’re a lawful permanent resident of the U.S. (green card test)
Nonresident alien – If you don’t meet either the green card or substantial presence test for resident alien status.
Spouse or dependent
You’re only eligible for an ITIN if either:
- You can be claimed for an allowable tax benefit
- You file your own tax return
*Special day-counting rules apply to certain foreign government-related individuals, teachers, trainees and students who are temporarily present in the U.S. under certain U.S. visas.
**Source: https://www.irs.gov/tin/itin/individual-taxpayer-identification-number-itin#who