itonewbie
Level 15
01-28-2020
08:02 PM
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That's a question you will need to answer. That's why there has to be a tax purpose. This has never changed from day 1 the IRS started issuing ITIN. In the past, there was at least spousal exemption. This has been suspended now, so there has to be other reasons. For example, it would be necessary if your client is planning to file jointly with the NRA spouse.
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Still an AllStar
Still an AllStar