Taxpayer Identification Number
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) to individuals who are not eligible for a Social Security Number (SSN) but need a U.S. taxpayer identification number to meet tax filing or reporting requirements.
Purpose of an ITIN
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To file a U.S. tax return or be listed as a dependent or spouse on someone else’s tax return.
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To receive payment for work temporarily if SSN eligibility is delayed or pending (in limited cases, such as certain international students).
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To comply with U.S. tax laws, even if the individual is not eligible to work in the U.S. or receive an SSN.
Important Notes
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An ITIN does not authorize employment in the U.S.
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It does not provide eligibility for Social Security benefits or change your immigration status.
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It is used solely for federal tax reporting purposes.
How to Apply for an ITIN
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Complete Form W-7
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Attach a U.S. federal income tax return (unless you qualify for an exception).
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Submit supporting documents
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You must provide documents that prove your foreign status and identity (e.g., passport).
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Dependents must also show proof of U.S. residency (e.g., school or medical records).
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Submit your application
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Mail the completed Form W-7, tax return, and supporting documents to the IRS address listed in the instructions.
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Alternatively, apply in person at an IRS Taxpayer Assistance Center or through a Certified Acceptance Agent (CAA).
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After you apply
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Processing typically takes 7 weeks. The IRS will notify you of your ITIN application status by mail.
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