Learn how to apply for an ITIN number, a 9-digit number the IRS issues to people who are not U.S. citizens and who do not have or are not eligible for a Social Security number. Find out how to use your ITIN for tax reporting purposes, including the child or dependent care credit, and what to do if your ITIN is lost or expired. Attach a declaration to your tax return (as a resident alien or U.S. citizen) that your spouse is a nonresident alien, but they choose to be treated by the IRS as a resident alien. Both of you must sign this letter. On your joint tax return form, include your spouse’s name, address, and ITIN (in place of an SSN). In general, resident aliens are taxed just like U.S. citizens. You would list a resident-alien spouse on your return and provide his or her Social Security number (SSN). If your spouse is not eligible for a Social Security number, they will need to apply for an Individual Taxpayer Identification Number (ITIN) from the IRS. ITIN holders pay taxes. ITINs let people without SSNs pay taxes. According to the IRS, in 2015, “4.4 million ITIN filers paid over $5.5 billion in payroll and Medicare taxes and $23.6 billion in total taxes.”. ITIN holders are not eligible for all of the tax benefits and public benefits that U.S. citizens and other taxpayers can receive. REAL ID Documentation for Non-U.S. Citizens. If you are a lawfully present non-U.S. citizen, you are eligible to apply for a REAL ID driver's license or ID card. All documents must show the same name and/or date of birth, or an association between the information on the documents. All immigration documents must reflect your current name. How to apply for an ITIN number? To obtain an ITIN number from the IRS, applicants must be able to present documents proving their foreign status. The next step is to file IRS Form W-7 and send it to the IRS. If you have never applied for an ITIN number before and want to get one, E-government LLC offers professional help. To open a PayPal account for your business, you’ll need the following: Proof of LLC formation; A company phone number and address; An Employer Identification Number (EIN); An ITIN or SSN. When you open a US LLC as a foreigner, you will get all the above except a Social Security Number (SSN). Enter email address. Select a state. By checking this box, you consent to our data privacy policy. Find out what immigration statuses qualify for coverage in the Marketplace. GZUF.