Who Needs an ITIN [Individual Tax Identification Number]

An individual taxpayer identification number, which goes by the acronym ITIN, is a nine-digit number issued by the IRS (Internal Revenue Service) to individuals who are required for federal tax purposes to have a U.S. taxpayer identification number but who do not have or are not eligible for a social security number from the Social Security Administration.
Individuals that are not eligible for a social security number, and would be required to obtain an ITIN, would be an individual: (A) required to provide a federal tax identification number or file a federal tax return, and (B) categorized as one of the following:
- a non-resident alien who is required to file a U.S. tax return
- a U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return
- a dependent or spouse of a U.S. citizen/resident alien
- a dependent or spouse of a non-resident alien visa holder
- a non-resident alien claiming a tax treaty benefit; or
- a non-resident alien student, professor or researcher filing a U.S. tax return or claiming an exception
The ITIN is issued regardless of an individual’s immigration status, because both resident and non-resident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. The ITIN does not serve any purpose other than federal tax reporting.
It is important to recognize that an ITIN does not: (a) authorize an individual to work in the United States, (b) change an individual’s immigration status, (c) provide eligibility for social security benefits, or (d) qualify a dependent for Earned Income Tax Credit purposes.
Please be advised that this video only provides a very brief overview of the IRS Individual Taxpayer Identification Number, with individuals being strongly advised to contact a knowledgeable professional or the Internal Revenue Service for specifics relative to their personal situation, with greater details being found at the Internal Revenue Service website and the IRS Instructions for Form W-7.
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