Who needs to apply for an ITIN number?

An Individual Taxpayer Identification Number (ITIN) is a number issued by the Internal Revenue Service for processing tax returns. It consists of nine numbers, the first number must be 9, the fourth and fifth numbers are between 70-88, for example 9XX-70-XXXX. The IRS issues ITIN to those who cannot obtain a Social Security Number (SSN) from the Social Security Administration (SSA) but need a U.S. Taxpayer Identification Number. The issuance of an ITIN is not affected by immigration status, because both resident aliens and non-resident aliens may be required to file taxes in the United States in accordance with internal tax regulations. An individual must be eligible to file a tax return and file a valid federal income tax return to receive an ITIN number, unless an exception is made.

The Internal Revenue Service issues ITIN numbers to foreign nationals and others who are required to file federal taxes but are not eligible for a Social Security number. Nonresident aliens who are not eligible to obtain a Social Security number and need to file a U.S. tax return solely to claim a tax refund under the terms of a U.S. tax treaty also need an ITIN number.

Others who require an ITIN include the following: Non-resident aliens who are required to file a U.S. tax return U.S. resident aliens who are required to file a U.S. tax return (based on the number of days they have been in the U.S.) U.S. citizens/resident aliens Dependents or spouses of nonresident aliens holding visas