Itin

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) in the United States. ITINs are available to individuals who are required to file a U.S. federal tax return but who are not eligible to obtain a Social Security Number (SSN). The number is nine digits long and begins with the numeral 9. ITINs are for tax reporting purposes only and do not authorize employment, confer immigration status, or serve as proof of identity outside the tax system.

Applicants include nonresident aliens, their spouses, and dependents who are not eligible for SSNs but who are required to file a U.S. tax return or are claimed on a tax return. ITINs enable these individuals to enter tax information, claim certain deductions or withholdings, and receive any refunds to which they are entitled.

To obtain an ITIN, individuals file Form W-7 with the IRS, typically attached to a federal income tax return. They must provide documentation verifying foreign status and identity, such as a passport or certified copies of other documents from a credible source, and, in some cases, originals for inspection.

ITINs are intended solely for tax processing and do not confer work authorization or immigration status. They are not valid for identification outside the tax system and should not be used in place of an SSN where one is required. In certain cases, ITINs may expire or require renewal under IRS rules.