You need an ITIN, not a Tax ID (TIN, this is only for the employer). *********************** Who needs an ITIN? IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for an SSN, who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty, needs an ITIN. Examples of individuals who need ITINs include: * Non-resident alien filing a U.S. tax return and not eligible for an SSN * U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN * Dependent or spouse of a U.S. citizen/resident alien * Dependent or spouse of a non-resident alien visa holder *************************** How to apply info located at http://www.irs.gov/individuals/article/0,,id=96287,00.html#who Hope it helps.