An Individual Taxpayer Identification Number (ITIN) is necessary in order to file
the following forms:
Form 1040NR — US Nonresident Alien
Income Tax Return.
Form 1040NR-EZ — US Income Tax
Return for Certain Nonresident Aliens With No Dependents.
The series of forms listed below, designed for submission to brokers and financial
institutions, prevent withholding at source on certain transactions. Note: Forms 1001 and Form W-8 are obsolete and have been replaced with:
Form W-8BEN: for use by a nonresident
alien claiming exemption or reduced withholding rates under benefit of a tax treaty.
Form W-8ECI: for use by a nonresident
alien claiming an exemption from US tax on income effectively connected with conducting a
US. trade or business.
Note: Form W-9 should be used only by a U.S.
person, including a resident alien. Nonresident aliens should use the W-8 series of forms
as indicated above.
Individual Taxpayer Identification Number