amsllc1040
Level 1

Non Resident wants to file taxes for past 10 years. Should he file for 2023 with ITIN request and then file back taxes from 2013 with issued ITIN? or File 2013 tax return with ITIN request and then file 2014 on with issued ITIN? Any advise appreciated.

0 Cheers
Terry53029
Level 15
Level 15

 Once the IRS issues the ITIN or ITINs, the taxpayer can file required prior-year returns and state or local tax returns. See this link for further info.

 https://www.thetaxadviser.com/issues/2016/jul/itins-rules-have-changed.html