International student studying in the US

[Saikhanbayar]

Hello there fellow members.

Soon i'm planning to send a money to my cousin in the United States who is not citizen of US and doesn't have tax ID as he is not employed. He is on student visa and he has US debit card (bank account). I read that some users were asked to enter either SSN or EIN. He only has his F-1 visa. I'm worried that once i send money to him, he cannot withdraw it unless entering SSN which he can't possibly have. I'm asking this in advance, and looking for good recommendation from other members. Can he verify himself without SSN or EIN? thanks guys

[snowshoe]

He would need an ITIN or Individual Taxpayer Identification Number.  See this info:

http://www.irs.gov/Individuals/General-ITIN-Information

[Saikhanbayar]

Hello Snowshoes and thanks for your reply. I apperciate it.

If he is on F-1 visa and not permited to work in the U.S, can he get ITIN ? and if he can, will he be required to pay the taxes of the payment received through PayPal? thanks so much

[Saikhanbayar]

In other words, he only studying in the US and not working, so he is not required to report any tax information so far. If he apply for the ITIN, will he be automatically paying the taxes for any earnings or the money he received from foreign soil?