A friend of mine from South Korea just started working full-time in the U.S. The employer told him that he will get a 1099 at the end of the year. He is on F-1 visa - without a social security number. He is not authorized to work in the U.S.

My understanding is that you cannot issue a 1099 to the IRS without a TIN.

Do you guys recommend that he files for an ITIN, supply it to the company he is working with, and file his taxes? Plus, I am aware that ITIN is only for federal income tax purposes. What happens on the state side?



Would this affect his visa status since he has violated the immigration codes? I guess that would be a legal question...

Thanks.

TaxGirl:

You are correct; the last part IS a legal question best posted in the LAW Forum.

That said, most people who receive an F-1 visa can apply for a SSN because they eventually will work on with an OPT or CPT work assignment for which they are paid to work in a field related to their studies. Ask the friend if he can apply for a SSN, or if he already has one.

He CAN apply for an ITIN using Form W-7 when it comes time to file his tax return, and that is normally the ONLY time he can apply.

The ITIN can also be used on the state income tax return.