Information on applying for a Social Security number is below. A formula devised by the Internal Revenue Service to determine whether a nonimmigrant is a resident or nonresident for tax purposes. An agreement between the United States and another country to determine how the country s residents will be taxed when temporarily in the United States. A treaty can give certain tax benefits. A note of caution, however.
Tax treaties are very specific.
Just because someone is a resident of a tax treaty country does not mean that the person will automatically qualify for tax benefits. An individual may not be eligible for a Social Security number, which is routinely issued only to U.S. citizens, U.S. permanent residents, and nonimmigrants with legal work permission. Anyone not eligible for a Social Security number who is required to complete annual income tax forms must obtain an ITIN from the Internal Revenue Service. Information on applying for an ITIN is below. Withholding The retention of a given amount of a salary or wages by an employer on behalf of the government for tax purposes.