hello. i need advice for my fraind here only few month legal.
he want to get driver licens and there is one state you can do this with ITIN .
how can he apply for this number , i check and the irs said you can apply by using form w-7 but the irs will not issue an ITIN for you if you are not file a tax return as well with the w-7, can you please help me and tell me how to do it ?
ITIN's are used for tax purposes only and are generally submitted when one files a return. However, there are four exception: passive income tax treaty benefits, other income and tax treaty benefits, third party reporting, and nonresident aliens disposing of US real propoerty interests.
Other than the driver's license, why does your friend need the ITIN?