The ITIN program was created in July 1996 for the purpose of allowing tax return filing by individuals without a Social Security Number (SSN).
Such investors need ITINs in order to file federal and state tax returns to report rental income.
This involves submitting IRS form W-7, which records biographical information, along with specified types of valid supporting ID and a tax return.
ITINs can also be issued for a spouse or dependents, if documentation and signature requirements are met and they are claimed on a valid tax return.
[9] Effective June 22, 2012, the IRS began requiring most applicants, even those using acceptance agents, to submit original supporting documents or copies certified by their issuing agency.
Individuals who check boxes a, f, or h meet certain conditions for not filing a U.S. tax return, and for obtaining an ITIN number from the IRS.