crishna, for your kind notification, please do not address me in this forum. I am not here to be in some kind of hot arguement or callous debate. It is nothing wrong to say ' I do not know' rather than jotting down your BS. KG4MVP, I do not know wheather ITIN can be issued for the same purpose but TIN can be obtained for filing the taxes for those who are not qualified to obtain SSN. Yes, you are right, TIN is mainly for business tax purpose. I got TIN for my spouse some years ago through local IRS office. It was called TIN then. I may be wrong if they start calling ITIN.