Form 1040EZ-T has very explicit instructions on how to claim the FET refund if you don't have an SSN. A nonresident alien without an SSN can claim the refund by attaching certified copies of identification documents to prove identity and foreign status. The ID requirements are exactly the same as the requirements for an ITIN application (Form W-7).
It is clear from the instructions that for someone who does not have an SSN, an ITIN is not required for Form 1040EZ-T, and the form can be filed without even applying for an ITIN.
My question is:
Although it isn't required, is there any indication that an ITIN application is somehow prohibited?
In other words...
Could a nonresident alien who isn't eligible for an SSN obtain an ITIN by submitting Form W-7 together with Form 1040EZ-T?
The instructions for Form W-7 indicate that the ITIN application has to be attached to a tax return.
Form 1040EZ-T is a tax return, isn't it?
Or is it just a request for a refund of the FET for individuals who are not otherwise required to file a tax return?
Burton M. Koss
It is clear from the instructions that for someone who does not have an SSN, an ITIN is not required for Form 1040EZ-T, and the form can be filed without even applying for an ITIN.
My question is:
Although it isn't required, is there any indication that an ITIN application is somehow prohibited?
In other words...
Could a nonresident alien who isn't eligible for an SSN obtain an ITIN by submitting Form W-7 together with Form 1040EZ-T?
The instructions for Form W-7 indicate that the ITIN application has to be attached to a tax return.
Form 1040EZ-T is a tax return, isn't it?
Or is it just a request for a refund of the FET for individuals who are not otherwise required to file a tax return?
Burton M. Koss
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