David L. Beem

Hi Rete,
> ...You have to apply to the IRS for his ID#.
> Check out their site for the paperwork.
It's a single page document that must be filled out & signed (by the
person needing the "ITIN", or "Individual Taxpayer Identification Number"),
but one must be done for each minor child if claimed too. Note that the IRS
will typically say that ITINs will be issued to someone that could not
otherwise eventually be issued an SSAN. But if the length of the immigration
process is explained to them (at least a span of several months) they seem
to be willing. The ITIN request(s) would not normally be sent by themselves,
but included with the filing of a current or amended return.
David