If you are from one of the following countries and you qualify to claim an exemption for your non-working spouse and/or dependents, each of those individuals must apply for an ITIN: American Samoa, Canada, Mexico, and Students from India (F-1, J-1, M-1 or Q-1 Student immigration statuses only). In such case, GTP will complete a Form W-7 for your spouse (husband or wife) and/or children. Please note that when applying for an ITIN in connection with filing the tax return, appropriate document copies must be attached; please refer to the Form W-7 instruction sheet that prints from GTP with the tax return.
If you are not from one of the countries listed above and your spouse and/or dependent does not receive any income from U.S. sources, they are not required to have an SSN or ITIN.
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