Comment by smcin

- some resident aliens (if not authorized to work), B-1/B-2 Visitors, WB/WT (Visa Waiver Program), nonresident aliens

- their spouses and dependents e.g. F-2 Dependents, J-2 Dependents, H-4 Dependents: of H-1B, H-2A, H-2B, or H-3 visa holders.

- Undocumented immigrants: Individuals without lawful status who have a US tax filing requirement.

Read "Who's eligible for an ITIN" https://www.irs.gov/tin/itin/individual-taxpayer-identificat...