The Individual Tax Identification Number, or ITIN, allows taxpayers who don't have a Social Security Number (SSN) to file income tax returns. Unlike other forms of ID, ITINs only have one purpose—tax filing and reporting. Having an ITIN number won't make you eligible for benefits, such as Social Security or earned income credits that provide refunds to some low-income filers.
Qualified Applicants
Both resident and nonresident aliens may obtain ITINs regardless of immigration status. Nonresident and resident aliens, their spouses and dependents can apply for an ITIN if they are not eligible for an SSN. Here’s who might need an ITIN:
• Nonresident aliens who are required to file a tax return
• Resident aliens who are required to file a tax return due to the number of days they reside in the U.S.
• Dependents or the spouse of a U.S. citizen or resident alien
• Dependents or spouse of nonresident alien visa holders
Tax filers who live abroad can also obtain an ITIN.
Apply for an ITIN either before your income tax return is due or at the time of filing. It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).