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.
Form 4868 — Automatic Extension for
Time to File.
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