Walking Down the Stairs

INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN)

 

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).

These numbers are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting.

An ITIN does not:

  • Authorize work in the U.S.

  • Provide eligibility for Social Security benefits

  • Qualify a dependent for Earned Income Tax Credit Purposes

Non-citizen must apply for an ITIN, if all of the following are true:

  1. You do not have an SSN and are not eligible to obtain one, and

  2. You have a requirement to furnish a federal tax identification number or file a federal tax return, and

  3. You are in one of the following categories:

    • Nonresident alien who is required to file a U.S. tax return

    • U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return

    • Dependent or spouse of a U.S. citizen/resident alien

    • Dependent or spouse of a nonresident alien visa holder

    • Nonresident alien claiming a tax treaty benefit

    • Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception