An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) in the United States. It is specifically designed for individuals who need to file federal taxes but are not eligible for a Social Security Number (SSN).

Who Needs an ITIN?

The ITIN is used by:

• Foreign nationals and non-residents required to file a tax return in the U.S.
• Dependents or spouses of U.S. citizens or resident aliens who don't qualify for an SSN.
• Individuals filing taxes to claim tax treaty benefits.
• People filing to claim a dependent who resides outside the U.S., Canada, or Mexico.

Key Features of an ITIN

• Nine-digit format: ITINs are nine digits, starting with the number "9."
• Non-work purpose: Unlike an SSN, an ITIN is strictly for tax filing and reporting purposes. It does not authorize work in the U.S. or confer eligibility for Social Security benefits.
• Doesn’t imply residency: Possessing an ITIN doesn’t indicate immigration status.

Why Is an ITIN Important?

Tax Compliance

• An ITIN ensures that individuals without an SSN can fulfill their federal tax obligations. This is important for maintaining compliance with U.S. tax laws.

Claiming Tax Benefits

• ITIN holders may be eligible for certain tax credits, such as the Child Tax Credit (CTC) or the Additional Child Tax Credit (ACTC), depending on their circumstances.

Proof of Tax Filing

• For individuals pursuing immigration adjustments, having proof of tax filing can support their application process.

How to Apply for an ITIN

Complete Form W-7

• To apply for an ITIN, fill out the IRS Form W-7, which includes your personal information and reason for requesting the ITIN.

Submit Supporting Documents

• You must provide original documents or certified copies from the issuing agency to prove your identity and foreign status, such as:
• Passport (preferred and sufficient by itself)
• National identification card (with photo)
• U.S. visa or foreign driver’s license

Include a Tax Return

• Most ITIN applications require submission of a federal tax return unless you qualify for an exception.

Mail Your Application

• Send the completed Form W-7, supporting documents, and tax return to the IRS ITIN Operations Center or apply in person at an IRS Taxpayer Assistance Center.

ITIN Renewal Process

ITINs expire if they haven't been used for three consecutive years or if they were issued before a certain date and have not been renewed. If your ITIN is expired, you must renew it before filing your tax return to avoid processing delays.