ITIN (Individual Taxpayer Identification Number)

An ITIN is a 9-digit IRS tax-processing number (format 9XX-XX-XXXX) for individuals who must file or be listed on a US tax return but are not eligible for a Social Security number. It does not authorize work or grant Social Security benefits.

In plain terms

An ITIN lets someone who cannot get an SSN - such as a nonresident or a foreign business owner - meet US tax-filing obligations. It is issued regardless of immigration status and is used only for federal tax purposes; it is not a work permit and does not qualify anyone for the Earned Income Tax Credit.

How you get one

You apply on IRS Form W-7, usually attached to the federal tax return that creates the filing requirement, with documents proving identity and foreign status. ITINs can expire if unused, and must then be renewed before they are used on a return again.

Related terms and guides

• What is an ITIN? (full explainer)
• How to get an ITIN (Form W-7)
• ITIN vs SSN
• Can you get an EIN without an SSN?
• EIN · Responsible party
• Back to the glossary

Source

IRS - Individual Taxpayer Identification Number and About Form W-7.

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed professional.