please hub about getting an individual tax identification number if you are outside US

The Individual Taxpayer Identification Number (ITIN) is the Infernal Revenue Service's answer for non-U.S. citizens who must, for whatever reason, file a U.S. tax return but do not have a U.S. taxpayer's number.

Possible reasons for a nonresident alien to file a U.S. tax return include: winning a sum of money at a casino during a vacation to the U.S.; being the dependant or spouse of a U.S. citizen or resident alien; or foreign partners who invest in the U.S. and earn passive income. Note that it's not necessary to pay U.S. taxes to be required to file a U.S. tax return under certain laws designed to circumvent money laundering.

Applying for an ITIN is done entirely through the mail and does not require a visit to the U.S. or a consulate. The form is online at http://www.irs.gov/pub/irs-pdf/fw7.pdf. Simply fill it out, print it, and mail it with the required documentation, either a valid passport (the only stand-alone document), or some combination of official (U.S. or other country's) photographic identification card and civil birth certificate. Original documents will be returned to you; or you can enclose copies certified by a U.S. or (under certain circumstances) foreign notary.

Complete instructions are attached to the form. Good luck!