Individual Taxpayer Identification Number

An Individual Taxpayer Identification Number (ITIN) is a United States tax processing number issued by the Internal Revenue Service (IRS). It is a nine-digit number that begins with the number 9, and the 4th and 5th digits, also known as second section (xxx-xx-xxxx), range from 70 to 88, 90 to 92 and 94 to 99. Temporary identification numbers are issued to the main taxpayer only and these numbers are usually triggered after a 45-day suspension period. Filing the W-7 application incorrectly, checking the wrong box for the reason the individual is submitting a W-7 form or if the taxpayer's identifying documents are not accepted by the IRS, can be a reason for which the taxpayer may receive a temporary taxpayer identification number. ITIN numbers are issued by the IRS to individuals who do not have, and are not eligible to obtain, a valid U.S. Social Security Number, but who are required by law to file a U.S. Individual Income Tax Return. An individual required to file a tax return must check boxes b, c, d, e, f, or g on the W-7 application. Individuals who check boxes a, f or h meet certain conditions for not filing a U.S. tax return, and for obtaining an ITIN number from the IRS.

Regardless of immigration status, both resident and nonresident aliens may have Federal tax return and payment responsibilities under the Internal Revenue Code. Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception. An ITIN application cannot be filed electronically (efile). The application must be attached to a valid federal income tax return.

The ITIN program was created in 1996 for the purpose of allowing tax return filing by individuals without a social security account number. Receiving an ITIN number does not in itself confer the right to work and receive income in the United States.

In 2006, 1.4 million people used ITINs when filing tax returns. Federal tax law generally prohibits the IRS from sharing data with other government agencies, including the Department of Homeland Security, assuring unauthorized aliens that the tax information will be confidential and generally will not be used to initiate removal procedures.

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