ITIN – Form W-7

Individual Taxpayer Identification Number (ITIN) - Form W-7

A taxpayer identification number must be furnished on all returns, statements, and other tax-related documents and must be given upon request to any other person who must include it on a return or statement. For most individuals, this is a social security number, or SSN. If you are a foreign person who does not have and is not eligible to get a SSN, you must use an individual taxpayer identification number, or ITIN.

Examples of individuals needing an ITIN include:

  • A nonresident alien individual eligible to obtain the benefits of a reduced rate of withholding under an income tax treaty
  • A nonresident alien not eligible for a SSN required to file a U.S. tax return or filing a U.S. tax return only to claim a refund
  • A nonresident alien not eligible for a SSN electing to file a joint tax return with a spouse who is a U.S. citizen or resident alien
  • A U.S. resident alien who files a U.S. tax return but who is not eligible for a SSN
  • An alien individual, claimed as a spouse for an exemption on a U.S. tax return, who is not eligible for a SSN
  • An alien individual, who is not eligible for a SSN, claimed as a dependent on another person’s U.S. tax return, and
  • A nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception to the tax return filing requirement who is not eligible for a SSN.

The ITIN is issued for federal tax purposes only. It does not entitle you to social security benefits, and does not make you eligible for the earned income credit. The ITIN creates no inference concerning your immigration status or your right to work in the United States. Effective January 1, 2013, ITINs will expire after 5 years.

You must file Form W-7 (PDF), Application for Individual Taxpayer Identification Number, to apply for an ITIN, and show that you have a federal tax purpose for seeking the ITIN. Along with the completed Form W-7, you will submit identity documents, and either a federal tax return, or other documentation to show the federal tax purpose for which you need the ITIN.