Topic Summary

Taxpayer identification numbers are:

• Required on Form 1040-NR for the taxpayer and any dependency related credit
• Only required on Form 8843 when filed with a return

The taxpayer identification number can be either the:

• Social Security Number (SSN), or
• Individual Taxpayer Identification Number (ITIN)

Form 1040-NR, Schedule OI, asks for information very similar to that requested on Form 8843. Complete this section even though it may seem repetitive.

In the Other Information section, record the type and amount of tax exempt or reduced treaty rate income, including the treaty article number that allows its exclusion or reduced rate.