Applying for an Individual Taxpayer Identification Number

An ITIN is an Individual Taxpayer Identification Number assigned by the IRS to those individuals who need the number for United States Income Tax purposes but are NOT eligible to receive a U.S. Social Security Number (SSN).

An ITIN is for tax purposes only; it is not valid for personal identification. The ITIN does not entitle you to Social Security benefits. It does not entitle you to work in the U.S. and it creates no inference regarding your immigration status.

Since interest on a U.S. bank account is exempt from tax when paid to a non-resident alien, no ITINs will be issued based on ownership of such accounts.

IRS Individual Taxpayer Identification Number (ITIN) Application Requirements Have Changed

If you check box b, c, d, e or g on the application you must file a valid tax return with the application form (W-7).

To apply for an ITIN:

Complete the Form W-7 (January 2010 revision), using the Form W-7 instructions throughout your application (PDF - 264kb); and

1.  Attach your completed federal tax return with

• Any Forms W-2, 1099, or 1042S OR
• Other documentation required for boxes a, f or h.

2.  Provide original or U.S. notarized copies of documents necessary for proof of identity.

Then, mail all of the above to:

If you are legally employed in the United States, you must have an SSN and should not apply for an ITIN.