What is an ITIN?
A simple explanation of the Individual Taxpayer Identification Number and what it's used for.
Direct answer
An ITIN (Individual Taxpayer Identification Number) is a nine-digit tax processing number issued by the IRS for people who need to file or report to the IRS but are not eligible for a Social Security Number. It's used solely for federal tax purposes and does not authorize work in the United States.
Simple explanation
An ITIN exists so people without an SSN can still meet US tax obligations. It looks like an SSN (nine digits) and is used in the same fields on tax forms, but it serves only tax purposes. It is not an immigration document and does not provide work authorization or eligibility for benefits.
How an ITIN gets used in practice
- 1
Filing a US federal tax return
If a non-citizen has US tax obligations, the ITIN goes where the SSN normally would.
- 2
Reporting income on a 1099 or W-8
Used by certain non-resident contractors and investors with US-source income.
- 3
Claiming dependents on a US tax return
Dependents who are not eligible for an SSN may need ITINs to be claimed.
- 4
Treaty benefits and withholding statements
ITINs are often required to claim reduced withholding under a tax treaty.
Summary
- •An ITIN is a tax-only ID for people who can't get an SSN.
- •It does not authorize work or provide immigration status.
- •It looks like an SSN and goes in the same field on tax forms.
- •The official application is IRS Form W-7. Get it from IRS.gov.