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Individual Taxpayer Identification Number

What is an ITIN?

  • An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. It is a nine-digit number that always begins with the number 9 and has a range of 70-88 in the fourth and fifth digit.
  • ITINs 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.
  • Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.

What is an ITIN used for?

  • ITINs are for federal tax reporting only, and are not intended to serve any other purpose.
  • 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 (SSNs).
  • ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.

Who needs an ITIN?

  • Foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs.
  • Non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty.
  • A nonresident alien required to file a U.S. tax return
  • A U.S. resident alien (based on days present in the United States) filing a U.S. tax return
  • A dependent or spouse of a U.S. citizen/resident alien
  • A dependent or spouse of a nonresident alien visa holder

What documents do you have to submit to apply for ITIN?

  • There are 13 acceptable documents.
  • Each document must be current and contain an expiration date.
  • Documents must also show your name and photograph, and support your claim of foreign status.

Acceptable documents:

  • Passport (stand alone document)
  • National identification card (must show photo, name, current address, date of birth, and expiration date)
  • U.S. driver’s license
  • Civil birth certificate (required for dependents under 18 years of age)
  • Foreign driver’s license
  • U.S. state identification card
  • Foreign voter’s registration card
  • U.S. military identification card
  • Foreign military identification card
  • Visa
  • U.S. Citizenship and Immigration Services (USCIS) photo identification
  • Medical records (dependents only – under 6, under 18 if a student)
  • School records (dependents only – under 14, under 18 if a student)
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