Do you need one?
You may need an ITIN if you…
- ✓File a joint return as spouse of a U.S. taxpayer
- ✓Operate a U.S. business through an LLC or partnership
- ✓Earn U.S. passive income (interest, dividends)
- ✓Need to file a U.S. tax return
- ✓Are renewing an existing ITIN