What is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a 9-digit number issued by the Internal Revenue Service (IRS). It is used solely for federal tax reporting purposes in lieu of a Social Security number (SSN). An ITIN does not provide you with work authorization and cannot be used for identification purposes.
Who Needs an ITIN?
You need an ITIN if you are required to file a federal tax return, but do not have, and are not eligible for, a Social Security number.
Am I Eligible for an ITIN?
Both legal residents and nonresidents who have a tax filing requirement but are unable to qualify for an SSN will be issued an ITIN. The IRS provides some examples of individuals who need to file for ITINs:
- Non-resident alien filing a U.S. tax return and not eligible for an SSN
- U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN
- Dependent or spouse of a U.S. citizen/resident alien
- Dependent or spouse of a non-resident alien visa holder
You cannot have both an ITIN and an SSN. Do not apply for an ITIN if you already have an SSN, are eligible for an SSN, or if an SSN application is pending. (You are eligible to apply for an SSN if you are a U.S. citizen, or if you have been admitted for permanent residence or U.S. employment.)
How do I apply for an ITIN?
- Complete Form W-7, Application for IRS Individual Taxpayer Identification Number; and
- Attach a federal income tax return to the Form W-7. Applicants who meet an exception to the requirement to file a tax return (see the instructions for Form W-7) must provide documentation to support the exception.
