An ITIN (format 9XX-XX-XXXX) is an IRS tax-processing number for individuals who must have a U.S. taxpayer ID for a federal tax purpose but are not eligible for an SSN.

People who have a federal tax purpose—such as filing a U.S. tax return, being claimed as a dependent/spouse, claiming treaty benefits, or meeting information-reporting requirements—but who do not qualify for an SSN.

An SSN is issued by the Social Security Administration to eligible individuals (often with work authorization). An EIN identifies businesses. An ITIN is only for tax reporting and does not authorize employment.

Form W-7 provides reasons (a–h), including: nonresident claiming treaty benefits; nonresident required to file a return; resident alien filing a return; dependent/spouse of a U.S. citizen or resident; nonresident student/professor/researcher; dependent/spouse of a nonresident visa holder; and “other” with explanation.

Exceptions allow some applicants to apply without attaching a U.S. tax return when specific documentation exists (e.g., third-party withholding/treaty claims on passive income, certain information-reporting situations, or mortgage interest reporting). Each exception has narrow documentation rules.

Anyone eligible for an SSN should apply for an SSN instead; the IRS will not issue an ITIN in that case. Also, you should not apply if you have no current federal tax purpose.

If you truly have no federal tax purpose, you do not need an ITIN. If you do have a tax purpose but no precise box applies, applicants often use the “other (h)” reason on Form W-7 with a supporting explanation.

No. An ITIN is for tax administration only; it neither authorizes employment nor provides Social Security benefits or immigration status.

ITINs generally expire if not used on a federal tax return for three consecutive tax years. Expired ITINs must be renewed before being used on the next return.

Our team supports ITIN eligibility reviews and coordinated filings. For tailored assistance, please use our ITIN service.