If you need to file a tax return but are not eligible for a Social Security Number (SSN), you likely need an Individual Taxpayer Identification Number (ITIN). We have compiled the essential guidelines below to help you understand the requirements and prepare for your application.
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. It is a nine-digit number that always begins with the number 9.
ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement. It is specifically for individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, an SSN from the Social Security Administration (SSA).
Important Note on Renewals: Any ITIN that was not included on a U.S. federal tax return at least once for three consecutive tax years will expire on December 31 of the third consecutive tax year of non-use. Additionally, ITINs assigned before 2013 have expired. If your ITIN has expired and you need to file a tax return, you must submit a renewal application.
