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ITIN Exceptions

However, there are several exceptions to filing a tax return that can be used by sending supplemental information with your W-7 application. These include Third-Party Withholiding on Passive Income, Third-Party Reporting of Mortgage Interest, Disposition by a Foreign Person of U.S. Real Property Interest, and other examples, see below:

In order to obtain an ITIN number you need to have a federal tax return filing obligation.

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