Originally posted by Joachim Feise
> Not much has
changed, really.
> http://www.irs.gov/individuals/article/0,,id=9-
6287,00.html"]http://www.irs.gov/individuals/article/0,,id=96287,00.htm-
l[/url]
> "IRS issues ITINs to individuals who are required to have a
U.S. taxpayer
> identification number but who do not have, and are not
eligible to obtain a
> Social Security Number (SSN) from the Social
Security Administration (SSA).
> ITINs are issued regardless of
immigration status because both resident and
> nonresident aliens may
have U.S. tax return and payment responsibilities under
> the Internal
Revenue Code."
>
> Basically, what I said. If you need to pay taxes,
you need an ITIN. The US
> government wants your money...
>
> The
application standards have changed:
> "What are the revised application
standards for ITINs?
> Effective immediately, each ITIN applicant must
now:
> * Apply using the revised Form W-7, Application for IRS
Individual Taxpayer
> Identification Number ; and
> * Attach a
federal income tax return to the Form W-7.
> Applicants who meet
an exception to the requirement to file a tax return
> (see the
instructions for Form W-7)must provide documentation to support the
exception.
>
> Why is IRS revising the ITIN application process?
> The
revisions to the ITIN application process will help ensure ITINs are
used
> for their intended tax administration purposes."
>
> -Joe
What has changed is that you can no longer simply apply to
the IRS for an ITIN number (to open a bank account for example). You
need to file for an ITIN in conjunction with a tax return, unless you
are the spouse of a citizen/resident of the US, or stayed over 180 days
in the previous year etc.