Individual Taxpayer Identification Numbers (ITIN)
An Individual Taxpayer Identification Number (ITIN) is a unique nine-digit tax processing number issued by the IRS to individuals required to pay tax or who have a tax reporting requirement to the IRS but do not qualify for a Social Security number.
An ITIN does not serve as identification outside of the tax system, and does not change an individual’s immigration status. An ITIN does not authorize the individual the right to work in the United States or confirm employment eligibility. An ITIN does not entitle person to Social Security benefits or the Earned Income Tax Credit.
Who needs an ITIN?
- Any U.S. resident (based on days present in the U.S.) or non-resident alien individual who:
- Is required to file a U.S. federal income tax return.
- Can be claimed as a dependent on a U.S. federal income tax return.
- Does not have and cannot obtain a Social Security number to claim a refund of tax under the provisions of a U.S. tax treaty.
- Meets an exception to having to file a U.S. federal income tax return, but requires an ITIN for federal withholding and reporting purposes.
How do I apply for an ITIN?
- The Form W-7/W-7SP must be attached to a U.S. federal income tax return unless one of the exceptions to the requirement is met.
- Attach original, certified or notarized copies of acceptable identification documents.
- The applicant’s name must be listed on the return as it appears on the Form W-7/W-7SP.
New Standards for ITIN Applications
Effective January 1, 2013, IRS updated the IRS updated procedures that affect the Individual Taxpayer Identification Number (ITIN) application process Please see Revised Application Standards for ITINs for additional information.
