You will need an ITIN if you are not eligible for a Social Security Number (SSN) and you are:
- A nonresident person who is necessary to file a U.S. tax return
- A U.S. resident person who is (based on days present in the U.S) filing a joint-tax return with a spouse who is not a U.S. citizen or national
- A dependent or spouse of a U.S. citizen/national or of a visa holder/nonresident alien
- A dependent or spouse of any individual who qualifies under (1), (2), or (3) above
- A Nonresident person claiming a tax agreement benefit will need ITIN.