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Department of the TreasuryInternal Revenue Service Washington, DC 20224Number: 201150005
Release Date: 12/16/2011Third Party Communication: None
Date of Communication: Not Applicable
Person To Contact:Index
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What is a i n?
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) to individuals who are required to have a U.S. taxpayer identification number but do not qualify for a Social Security number.
Who is required to file a i n?
Individuals who need to file a tax return and are not eligible for a Social Security number, including non-resident aliens, foreign nationals, and their dependents, are required to apply for an ITIN.
How to fill out a i n?
To apply for an ITIN, individuals must fill out Form W-7, 'Application for IRS Individual Taxpayer Identification Number.' This form requires personal information, documentation to substantiate foreign status and identity, and the reason for needing an ITIN.
What is the purpose of a i n?
The purpose of an ITIN is to ensure that individuals who are not eligible for a Social Security number can still comply with U.S. tax laws and correctly file their tax returns.
What information must be reported on a i n?
When applying for an ITIN, individuals must report their name, mailing address, foreign address (if applicable), date of birth, country of citizenship, and the reason for needing the ITIN.
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