Individual Taxpayer Identification Number (ITIN)
An Individual Taxpayer Identification Number (ITIN) is a tax ID issued by the IRS for individuals who must file taxes but are ineligible for a Social Security Number (SSN). ITINs are required for non-resident aliens, their spouses, and dependents who need to meet U.S. tax obligations. It helps ensure compliance with tax laws for individuals without an SSN, allowing them to report income, file tax returns, and receive refunds.
Key Points for ITIN Application
Issued by the IRS
For individuals ineligible for a Social Security Number (SSN).
Tax Filing Requirement
Used for those who need to file U.S. taxes but cannot obtain an SSN.
Eligibility
Includes non-resident aliens, their spouses, and dependents
Compliance
Essential for reporting income, filing tax returns, and receiving refunds.