IRS 에 나와있는 조건입니다. 저 조건과, application 만 정확하게 쓰고 보내라는 것만 보내면, 리젝될 이유가 없습니다.
무슨 많은 이유가 있는것처럼 보여지지만, 제 경험상 못받는 경우는 거의 없었습니다.
Do I need an ITIN?
Does the following apply to you?
You do not have an SSN and are not eligible to obtain one, and
You have a requirement to furnish a federal tax identification number or file a federal tax return, and
You are in one of the following categories:
Nonresident alien who is required to file a U.S. tax return
U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return
Dependent or spouse of a U.S. citizen/resident alien
Dependent or spouse of a nonresident alien visa holder
Nonresident alien claiming a tax treaty benefit
Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception