An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued by the U.S. Internal Revenue Service (IRS) to individuals who need to file federal taxes but are not eligible for a Social Security Number (SSN). ITINs always begin with the number 9 and follow the format 9XX-XX-XXXX
. The ITIN is used solely for federal tax reporting purposes. It allows individuals who do not have and are not eligible for an SSN-including undocumented immigrants, certain nonresident and resident aliens, and other non-eligible individuals-to comply with U.S. tax laws by filing tax returns. However, an ITIN does not authorize work in the U.S., change immigration status, provide eligibility for Social Security benefits, or qualify someone for Earned Income Tax Credit
. ITINs were introduced in 1996 to help the IRS efficiently process tax returns from individuals without SSNs, ensuring that all taxpayers can be identified for tax purposes regardless of immigration status
. In summary, an ITIN is:
- A 9-digit number issued by the IRS.
- Used for federal tax filing by individuals not eligible for an SSN.
- Not a work authorization or immigration status document.
- Issued regardless of immigration status to ensure tax compliance
