An ITIN is a 9-digit number issued by the IRS to people who need a U.S. taxpayer number but are not eligible for a Social Security number (SSN).
Who needs one
You need an ITIN if you have a federal tax purpose (required return, refund, being claimed as a spouse or dependent) and you are not eligible for an SSN. Resident and nonresident aliens can apply regardless of immigration status.
Who does not need one
U.S. citizens, green card holders and anyone eligible for an SSN do not need an ITIN.
What an ITIN does not do
It does not qualify you for Social Security benefits or the EITC, does not change immigration status, does not authorize work and is not valid ID outside the federal tax system.
How to apply
Complete Form W-7 and attach it to the tax return it supports, by mail or in person according to IRS options. Processing usually takes about 7 weeks, or 9 to 11 weeks during tax season or for applicants overseas.
This article is informational and is not tax advice: consult the IRS or a professional.
Sources
This article is our own summary. Official sources : IRS, ITIN.
