Aliens and U.S. Citizens Living Abroad:
Nonresident Alien - General
This is archived information that pertains only to the 2005 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
I live in a foreign country. How do I get a social security number
for my dependent who qualifies for a social security card?
My spouse is a nonresident alien. How can I get a nonworking social
security number for her?
Each foreign person who does not have and cannot obtain a social security
number must use an IRS Individual Taxpayer Identification Number (ITIN) on
any U.S. tax return or refund claim filed. For additional information on ITINs
click on Individual
Taxpayer Identification Number.
References:
Publication 1915 (PDF), Understanding Your IRS Individual
Taxpayer Identification Number