Which document is necessary for a tax return if an individual does not have a Social Security number?

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The necessary document for an individual without a Social Security number when filing a tax return is the W-7. The W-7 form is used to apply for an Individual Taxpayer Identification Number (ITIN). It is specifically designed for individuals who are not eligible for a Social Security number but need to file a tax return or are required to provide a taxpayer identification number for other tax-related purposes.

When someone does not have a Social Security number, they must obtain an ITIN to ensure that they can properly report their taxes to the IRS. This is essential for ensuring compliance with tax laws and for filing a tax return, as the IRS requires a valid taxpayer identification number for processing returns.

On the other hand, the W-2 is a form that employers use to report wages paid to employees and the taxes withheld, and it is not applicable for individuals seeking to file without a Social Security number. The 1040 is the standard form used for filing individual income tax returns, but it also requires a Social Security number or ITIN for processing. The 1099 form is used to report various types of income other than wages, salaries, and tips, and again, does not serve the purpose of establishing a taxpayer identification number.

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