An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the IRS to people who must have a U.S. taxpayer identification number for federal taxes but do not qualify for a Social Security number (SSN). For information about obtaining a Social Security number, visit this page.
What is an ITIN used for?
An ITIN is issued by the IRS solely for federal tax administration purposes. An ITIN does not:
- Make you eligible for Social Security benefits or the Earned Income Tax Credit (EITC)
- Grant, modify, or affect your immigration status
- Provide authorization to work legally in the United States
- Function as a general form of identification outside of the federal tax system
Who is eligible for an ITIN?
You may apply for an ITIN if you are a resident alien, nonresident alien, or the spouse or dependent of either, and you need a taxpayer identification number for federal tax purposes. Eligibility for an ITIN is not based on immigration status.
Resident and Nonresident Aliens
If you are not a U.S. citizen, your federal tax status is generally classified as either:
- Resident alien – You meet the substantial presence test (generally, you have been physically present in the United States for more than 183 days) or you are a lawful permanent resident (green card holder).
- Nonresident alien – You do not meet the requirements of either the substantial presence test or the green card test.
A spouse or dependent may be eligible for an ITIN if:
- They are eligible to be claimed for a tax-related benefit, or
- They are required to file their own U.S. tax return.
Reasons You May Need an ITIN
You may need to apply for an Individual Taxpayer Identification Number (ITIN) if you fall into any of the following categories:
- A nonresident alien who is required to file a U.S. federal tax return
- A resident alien who is required to file a U.S. federal tax return
- A nonresident alien claiming benefits under an applicable tax treaty
- The spouse or dependent of a U.S. citizen or resident alien
- A nonresident alien student, professor, or researcher who must file a U.S. federal tax return or qualifies for an exception to the filing requirement
- The spouse or dependent of a nonresident alien who holds a U.S. visa and requires a taxpayer identification number for federal tax purposes
An ITIN is issued solely for federal tax administration and is intended for individuals who are not eligible to obtain a Social Security number (SSN).
How to Apply for ITIN
You can apply for an Individual Taxpayer Identification Number (ITIN) from the Internal Revenue Service. Visit the Internal Revenue Service website for more information and application requirements for the ITIN: https://www.irs.gov/individuals/revised-application-standards-for-itins
