What is an ITIN?

Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. 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), may apply and obtain ITIN issued by the IRS.

ITINs are issued regardless of immigration status because both resident and nonresident aliens may have U.S. tax return and payment responsibilities under the Internal Revenue Code. To be eligible for ITIN, Individuals must have a filing requirement and file a valid federal income tax return

What is the format of ITIN?

It is a nine-digit number that always begins with the number 9 and has a 7 or 8 in the fourth digit, example 9XX-7X-XXXX.

What is an ITIN used for?

ITINs are for tax reporting only, and are not intended to serve any other purpose. ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit

Who needs an ITIN?

IRS issues ITINs to non-US-residents (foreign nationals) and others who have federal tax reporting or filing requirements and do not qualify for SSNs. These cases may include the following scenarios: