US ITIN Tax Reference

An ITIN (Individual Taxpayer Identification Number) is a tax processing number issued by the Internal Revenue Service (IRS) for individuals who are required to have a U.S. taxpayer identification number, but who do not have and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).

To get a US ITIN, you need to complete and submit Form W-7, Application for IRS Individual Taxpayer Identification Number, along with original or certified copies of the required identification documents, and mail it to the address provided in the instructions. The form and the documents can also be submitted through an authorized certifying acceptance agent (CAA) or through a federal tax preparation provider.

It’s important to note that ITINs are for federal tax purposes only and are not intended to serve any other purpose. ITINs are not intended for use as identification and are not valid for work. Also, ITINs that have not been used on a federal tax return at least once in the last three years will no longer be valid for use on a tax return unless renewed by the taxpayer. The IRS may also revoke an ITIN that was obtained or used fraudulently.