Hi! I came to US on a J1 in 2004 and became a resident alien for filing 2006 taxes. My son, came with me as a J2 and hence is a resident alien too. However, when I applied for his ITIN, his application was rejected because of the tax treaty b/w India and US. To what I know, that treaty holds good only for the first 2 years till I am a resident alien and not thereafter and hence he is eligible for ITIN. Am I correct? And can you please give me the exact treaty details so that I can quote them in my correspondence with the ITIN department

Thanks a lot for your help.

AtlantaTaxExpert

When you filed your tax return, you had to attach a statement as to WHY you are filing as a resident alien. You can find the treaty article in IRS Pub 901 in the table in the back of the pub.

gurvi

Thanks for your advice. I really appreciate it. So does that mean Ihave to quote Article 22. Thanks

AtlantaTaxExpert

No, just CITE Article 22.