ITIN

What is an ITIN?

ITIN. An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

Information returns: If your ITIN is only being used on information returns for reporting purposes, you don’t need to renew your ITIN at this time. However, in the future, if you need to use the ITIN to file a U.S. federal tax return, you will need to renew the ITIN at that time.

Change of address: It’s important that the IRS is aware of your current mailing address. This address is used to mail notices about your Form W-7, including notification of your assigned ITIN, and return your original supporting documentation. If you move before you receive your ITIN, notify us of your current mailing address immediately, so we may update our records.

What is an ITIN used for?

IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers. They 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

Need of ITIN?

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

You have a requirement to furnish a federal tax identification number or file a federal tax return

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