Nonresident Alien - General (2004 IRS FAQ)
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From TaxAlmanac
IRS FAQ 13.4 Aliens and U.S. Citizens Living Abroad: Nonresident Alien - General
I live in a foreign country. How do I get a social security number for my dependent who qualifies for a social security card?
Use Form SS-5-FS which may be obtained from the Social Security Administration .
References:
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
- Publication 519, U.S. Tax Guide for Aliens
- Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number
- Resident and Non-Resident Aliens, Resident and Non-Resident Aliens
- Dual Status Alien, Dual Status Aliens
Source: IRS.gov
