What is an ITIN?
ITIN or an individual taxpayer identification number is a tax processing number issued by the Internal Revenue Service (IRS), US Income Tax Department. ITIN is a nine digit number and always starts with 9 numbers and in a 7 or 8 fourth digit, such as 9XX-7X-XXXX.
IRS issues are only required for a Social Security Number (SSN) from the Social Security Administration (SSA), to those individuals who are not an American taxpayer identification number, and are ineligible to obtain. ITINS allows individuals to follow the US tax laws and provide efficient means to account for the process and payment for tax returns and those not eligible for social security numbers.
Eligibility for ITIN and needs
If you do not have an SSN and are not eligible to receive an SSN, but you have a requirement to submit a federal tax identification number. According to the law, a foreign person cannot be both an ITIN and an SSN.
ITINs are issuing regardless of immigration status because both resident and nonresident aliens may have paid taxpayments under US tax return and internal revenue code.
To be eligible for ITIN, you should fall into one of the following categories:
- Non-resident foreigner who is required to file an American tax return
- US resident foreigner (based on the days present in the US) filing an American tax return
- In this way the dependent or husband or wife of an nonresident foreign visa holder in the form of H4 visa holder.
- Nonresident alien claims a tax treaty benefit
- Nonresident foreign students, professors or researchers claiming an American tax return or an exception claim.