Am I Eligible to Apply for an Individual Taxpayer Identification Number? Determine if you should file an application to receive an individual taxpayer identification number (ITIN). Can I Exclude Income Earned in a Foreign Country? Determine whether income earned in a foreign country is eligible to be excluded from income reported on your U.S. federal income tax return. Am I Eligible to Claim the Foreign Tax Credit? Determine if you can claim a credit for paying taxes to a foreign country. As a U.S. Citizen or Resident Alien Married to a Nonresident Alien, What's My Filing Status? Determine your filing status as a U.S. citizen or resident alien married to a nonresident alien. Is Federal Income Tax Withholding Required on the Disposition of U.S. Property Interest by a Nonresident Alien? Determine if federal income tax withholding is required on the disposition of U.S. property interest by a nonresident alien. Am I Required to File a Nonresident Alien U.S. Individual Tax Return? Determine if you're required to file a nonresident alien tax return or if you should file to receive a refund.