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Do You Need an ITIN?

by | Mar 3, 2015 | Tax Blog

Who needs to apply for an Individual Taxpayer Identification Number (ITIN)?

You need an ITIN if you are not eligible to get a social security number but must provide a taxpayer identification number on a U.S. tax return or information return. Examples include the following:

  • A nonresident alien individual eligible to get the benefit of reduced withholding under an income tax treaty.
  • A nonresident alien individual not eligible for an SSN who is required to file a U.S. tax return or who is filing a U.S. tax return only to claim a refund.
  • A nonresident alien individual not eligible for an SSN who elects to file a joint U.S. tax return with a spouse who is a U.S. citizen or resident alien.
  • A U.S. resident alien (based on the substantial presence test) who files a U.S. tax return but who is not eligible for an SSN. For information about the substantial presence test, see Publication 519, U.S. Tax Guide for Aliens.
  • An alien spouse who is claimed as an exemption on a U.S. tax return but who is not eligible to get an SSN.
  • An alien individual who is eligible to be claimed as a dependent on a U.S. tax return but who is not eligible to get an SSN. To determine if an alien individual is eligible to be claimed as a dependent on a U.S. tax return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, and Publication 519.
  • A nonresident alien student, professor, or researcher who is required to file a U.S. tax return but who is not eligible for an SSN, or who is claiming an exception to the tax return filing requirement.
  • A dependent/spouse of a nonresident alien U.S. visa holder, who is not eligible for an SSN.

ITINs are for federal tax reporting only and are not intended to serve any other purpose. The IRS issues ITINs to help individuals comply with the U.S. tax laws and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers (SSNs).
An ITIN does not provide authorization to work in the United States or provide eligibility for Social Security benefits or the Earned Income Tax Credit.

When and how do I apply for an Individual Taxpayer Identification Number (ITIN)?

You need an ITIN as soon as you are ready to file your federal income tax return, since you need to attach the return to your application. To apply for an ITIN, complete Form W-7, Application for IRS Individual Taxpayer Identification Number. See the related Instructions for Form W-7 (PDF) for documents needed and where the application is to be submitted. Refer to the website Individual Taxpayer Identification Number (ITIN) for specific information.

There are exceptions to the requirement to include a U.S. tax return with the Form W-7. For example, if you are a nonresident alien individual eligible to get the benefit of reduced withholding under an income tax treaty, you can apply for an ITIN without having to attach a federal income tax return. For a complete list of exceptions to the requirement to attach an income tax return, refer to the Exceptions Tables in the Instructions for Form W-7 (PDF).