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)
