Topic Summary

To avoid filling out the taxpayer identification section twice, complete it after the rest of the return.

Taxpayer identification numbers are:

• Required on Form 1040NR for the taxpayer and each dependent
• Required on Form 1040NR-EZ for the taxpayer
• Not required on Form 8843

The taxpayer identification number can be either the:

• Social security number (SSN), or
• Individual taxpayer identification number (ITIN)