Foreign Nationals


We cover specific foreign national assignment questions from corporate human resource, tax, and legal departments.

Personal and Dependent Exemptions

Exemptions no longer reduce taxable income although certain credits may be available. Look at the instructions for each credit to determine qualification requirements. A taxpayer number, such as a social security or ITIN number may be needed to claim those credits.

How do I apply for an ITIN (Individual Taxpayer Identification Number?

Form W-7 and supporting documentation should be submitted with the tax return that claims person's tax benefit. Notarized or certified documentation must accompany the application as detailed in the instructions.