ITIN (Individual Taxpayer Identification Number)
For individuals who aren't eligible for a Social Security Number but need to file taxes.
An ITIN is a tax processing number issued by the IRS. It is essential for foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for an SSN.
How to Apply
1
Complete Form W-7 (Application for IRS ITIN).
2
Attach a valid federal income tax return unless you qualify for an exception.
3
Include original proof of identity and foreign status documents (e.g., passport). You can avoid sending original passports by getting documents certified by a CAA (Certifying Acceptance Agent).
4
Mail your application to the IRS or submit it in person at an IRS Taxpayer Assistance Center or through a Certifying Acceptance Agent.