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#1683684 - 03/29/12 03:53 PM Foreign National or not
jfredo Offline
Member
Joined: Dec 2011
Posts: 67
We have a customer who has a TX drivers license and an I TIN because it starts with 9. Is he considered a non resident alien or is he a resident alien?

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#1683709 - 03/29/12 04:16 PM Re: Foreign National or not jfredo
Compli(cated) Offline
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Joined: Mar 2011
Posts: 185
Wisconsin
Are you making a determination for tax reporting purposes or for immigration status purposes? If taxes, you can take a look here: http://www.brynmawr.edu/controller/documents/AlienvsNonresidentAlien.htm
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#1683964 - 03/29/12 08:52 PM Re: Foreign National or not jfredo
PeeWee Offline
Gold Star
Joined: Aug 2007
Posts: 254
Jfredo, asking an individual their citizenship status is your best bet because an ITIN can be issued to either a RA or NRA.

From the IRS website:

Other examples of individuals who need ITINs include:
• A nonresident alien required to file a U.S. tax return
• A U.S. resident alien (based on days present in the United States) filing a U.S. tax return
• A dependent or spouse of a U.S. citizen/resident alien
• A dependent or spouse of a nonresident alien visa holder

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#1684292 - 03/30/12 05:41 PM Re: Foreign National or not jfredo
Elwood P. Dowd Offline
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Elwood P. Dowd
Joined: Aug 2001
Posts: 21,939
Next to Harvey
Doedoe has provided an interesting, to the point resource.

Having a state drivers license has no implications for residency status; they can be obtained by both citizens and non citizens. A resident alien will have an SSN. Only a non resident alien would have an ITIN.
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