ITIN is the abbreviation for Individual Taxpayer Identification Number. This is a nine-digit tax processing number, issued by the IRS (Internal Revenue Service). IRS issues ITIN to those who are not eligible to obtain Social Security Number (SSN), but would require to have a U.S. taxpayer identification number.

Who needs ITIN?

IRS mentions that ” ITINs ate issued 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”.

I would say a non-resident alien who is not eligible for SSN and required to file a U.S. tax return needs an ITIN. Some cases who would require an ITIN are:

• A nonresident alien required to file a U.S. tax return
• A U.S. resident alien filing a U.S. tax return
• A dependent or spouse of a U.S. citizen/resident alien
• A dependent or spouse of a nonresident alien visa holder

Whom does IRS issue ITIN?

IRS issues ITIN’s regardless of the immigration status, since both resident and nonresident aliens might have a U.S. filing or tax report to be submitted to the IRS. A person applying for IITN must have a filing requirement and also file a valid federal income tax return to receive an ITIN. The application cannot be electronically filed, but needs to be attached to a valid federal income tax return.

How to Apply?

The applicant needs to fill FORM W-7 in order to apply for an ITIN. The form can be found at http://www.irs.gov/pub/irs-pdf/fw7.pdf. You need to send your application via mail to your local Internal Revenue Service office including the following documents:

• Valid federal income tax return (unless you have exception)
• Passport copy (all pages)
• Visa copy
• Valid I-94
• Filled W-7 form

When to Apply?

You need to apply for ITIN once you complete your form W-7 and as soon as you are ready to file your federal income tax return. If you fall into the exception category for filing federal income tax return, you need to provide necessary documents for the proof of your foreign status.

Help Line?

If you have any questions regarding your application, or if you want to find the status of your application you may call IRS toll-free at 1-800-829-1040