What is an Individual Taxpayer Identification Number?

The Individual Taxpayer Identification Number is a tax processing number issued by the Internal Revenue Service (IRS). The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration.

ITINs are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting. 

Find additional information regarding ITINs on the IRS webpage.

Related Articles:

• How do I apply for an Individual Taxpayer Identification Number?
• Do Individual Taxpayer Identification Numbers expire?
• How do I renew my Individual Taxpayer Identification Number?