Select the individual who has a valid tax reason to apply for an ITIN: A noncitizen with permission from the Department of Homeland Security to work in the United States. A resident alien who is eligible for an SSN electing to file a joint tax return with a spouse who is a U.S. citizen or resident alien. A nonresident alien who is eligible to obtain the benefits of a reduced rate of withholding under an income tax treaty. A U.S. citizen, a permanent resident, or a temporary alien resident who is authorized to work in the United States.

An Individual Taxpayer Identification Number (ITIN) is issued by the IRS to individuals who are not eligible to obtain a Social Security Number (SSN) but need to file a tax return or have a tax filing requirement. ITINs are used for federal tax reporting only and are not intended to serve any other purpose. Let's evaluate each individual: 1. **A noncitizen with permission from the Department of Homeland Security to work in the United States**: - This individual is eligible for an SSN and does not need an ITIN. 2. **A resident alien who is eligible for an SSN electing to file a joint tax return with a spouse who is a U.S. citizen or resident alien**: - This individual is eligible for an SSN and does not need an ITIN. 3. **A nonresident alien who is eligible to obtain the benefits of a reduced rate of withholding under an income tax treaty**: - This individual may need an ITIN to claim tax treaty benefits and to file a U.S. tax return if they are not eligible for an SSN. 4. **A U.S. citizen, a permanent resident, or a temporary alien resident who is authorized to work in the United States**: - These individuals are eligible for an SSN and do not need an ITIN. Therefore, the correct answer is: **A nonresident alien who is eligible to obtain the benefits of a reduced rate of withholding under an income

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