What is an ITIN?
ITIN (Individual Taxpayer Identification Number) is a tax processing number issued by the Internal Revenue Service. It is specifically for nonresident aliens who fulfil filing requirements but are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA). An ITIN does not offer work authorization or Social Security benefits in the U.S.A.
Do I need to get one?
If you are a foreign national who has to file a U.S. tax return but do not qualify for a SSN, you need to apply for an ITIN from the IRS. For those who need to file a U.S. tax return to claim a refund under provisions of a U.S. tax treaty, an ITIN would be required.
Examples of individuals who may need ITINs include:
• A nonresident alien required to file a U.S. tax return
• A U.S. resident alien (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 nonresident alien visa holder
We recently updated our website to provide answers to ITIN renewal questions. Please see our updated article here.
If you have further questions, please contact us today.