The following information is summarized from the Internal Revenue Service web site: www.irs.gov.
An individual taxpayer identification number, or ITIN, is issued by the Internal Revenue Service (IRS) to individuals who are required to have a U.S. taxpayer identification number, but who are not eligible to receive a Social Security number. ITINs are used only for federal tax reporting purposes and are issued regardless of the individual’s immigration status. To obtain an ITIN, you must complete Form W-7: Application for IRS Individual Taxpayer Identification Number.
For more information, visit: www.irs.gov/individuals/individual-taxpayer-identification-number
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SOURCE: Internal Revenue Service website
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CONTENT LAST REVIEWED: April2025