Interactive tax assistant (ITA) The ITA tool is a tax law resource that takes you through a series of questions and provides you with responses to tax law questions. Am I eligible to apply for an Individual Taxpayer Identification Number? Can I exclude income earned in a foreign country? Am I required to file a nonresident alien U.S. individual tax return? As a U.S. citizen or resident alien married to a nonresident alien, what's my filing status? Is federal income tax withholding required on the disposition of U.S. property interest by a nonresident alien? As a nonresident alien, are my gambling winnings exempt from federal income tax? Am I eligible to claim the foreign tax credit? As a resident or nonresident alien, am I required to obtain a departure permit to leave the United States?