Updated: May 13
YES, but the time of your arrival is important.
Depending on which time you arrived on time. An Individual Taxpayer Number is issued for paying taxes on earnings in the US. US taxes are paid from earnings earned during the calendar year (earnings received during the period from January 1 to December 31). If you received income in the previous calendar year, the Tax Office will issue you an ITIN number.
John arrived in the US in March and worked for several months. He will be able to apply to the IRS for the ITIN number only next year in January when it will be time to fill out a tax report.
Saul arrived in the US in December and worked for 5 days. YES, he can apply for an ITIN number in January.
The reason for this ITIN rule is that you need to have earned income and have to submit a tax return in order to justify obtaining an ITIN number.
United States Tax Services
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