proactively apply for ITIN?

[cardinal007]

Hello,

I have a Alberta incorporated entity which I provide IT consulting services. I have intentions of getting US-based contracts which I intend on servicing completely out of Canada. I understand from these forums and those on canuckabroad.com that I do not have to file a US tax return, which suits me fine (as along as I don't charge them GST).

But, if I do end up landing an engagement that takes me into the US, I should have an ITIN because of the taxation implications, correct? My corporation has it's fiscal year ending July-31 and I thought that's the only time I can apply for an ITIN - with a corporate tax return. Would it be a good idea to proactively apply for an ITIN in _case_ I need it later.

I realize there are a bunch of other IRS and immigration ramifications of physically working in the US, but is there a problem with 'getting in the system' by applying for an ITIN that I might never need to reference?

I just want to take advantage of my fiscal year timing in case I need to use an ITIN in the coming fiscal year.

Thanks for any advice!
Corey.

[nelsona]

You won't get an ITIN until you need to file a return.

There is no point being proactive about it.