What is an ITIN?
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The Internal Revenue Service (IRS) issues Individual Taxpayer Identification Numbers (ITINs) as tax processing numbers. People who need a U.S. taxpayer identification number but are unable to receive a Social Security number (SSN) from the Social Security Administration (SSA) then IRS issues ITIN to those individuals.
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What is the purpose of an ITIN?
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ITINs are issued by the IRS to make it easier for people to comply with U.S tax rules as well as to quickly process and account for tax returns and payments for those who are not eligible for Social Security numbers. They are given out regardless of citizenship since the Internal Revenue Code may contain filing or reporting requirements for both resident and nonresident aliens in the United States.
ITINs are only used for reporting federal taxes; they have no other use.
An ITIN does not:
• Ensure eligibility for Social Security payments;
• Become qualified for an earned income tax credit as a dependent.
ITIN Application
Do I need an ITIN to file my taxes?
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Are you falling into any of the category given below?
1. You are not having an SSN and are not eligible to get one?
2. You must provide a federal tax identification number or submit a federal income tax return
o A non-resident alien who must submit a tax return to the United States
o Individuals who are residing in U.S (based on days spent in the country) submitting a U.S. tax return
o Dependent or spouse of a resident alien or U.S. citizen
o Spouse or dependent of a non-resident foreigner with a valid visa
o Nonresident immigrant claiming a benefit under a taxation agreement
o Nonresident alien student, teacher, or researcher submitting a tax return in the United States
Tax O CONSULTING may assist you with applying for an Individual Taxpayer Identification Number (also
known as an ITIN, PIN, Tax ID, or Taxpayer ID)