ITIN stands for Individual Taxpayer Identification Number, which is a number assigned by the IRS( Internal Revenue Service) for tax purposes to individuals who do not have, or are not eligible to have a SSN(Social Security Number) in the United States.
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service(IRS). IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA).
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.
Who are required to have ITIN?
ITIN are used by individuals without Social Security Numbers for federal tax filing purposes with the IRS. An ITIN is a nine-digit number beginning with the number "9" and is formatted like a social security number, for example: 912-34-5678.
Individual Taxpayer Identification Numbers are not dependent on immigration status in the USA, because both resident and nonresident aliens in the United States may have federal tax reporting requirements by the IRS.
An ITIN is NOT the same as a SSN and does not give the same benefits. It is for U.S. Federal income tax filing purposes only.
FORM OF ITIN
Form W-7 is the official IRS form required to be submitted in order to get issued an ITIN. To apply for an ITIN, you must complete Form W-7.
All Form W-7 ITIN applications MUST be accompanied by the following documentation:
Physical/Original documents OR copies of documents certified by the issuing agency* that show identifying information that matches the personal information provided on Form W-7, and shows your connection to a foreign country ("foreign status"). The documents must not be expired
Identification documents accepted by the IRS are the following
Passport - the only document you can submit without any otherdocuments Additional documents accepted by the IRS - used in combination to prove your identity AND foreign status
Purpose of the W-7
The IRS issues ITIN's to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for social security numbers ("SSNs"). A 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 needs an ITIN.
Who Must Apply
Any Individual who is not eligible for a SSN but who must furnish a taxpayer identification number must apply for an ITIN at Create Application. Some examples include the following: