“ITIN” stands for “Individual Tax Identification Number,” and is a United States tax processing number issued by the IRS. The IRS issues ITINs 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 (SSNs). ITINs are for Federal Tax reporting ONLY.

The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security number (SSN) from the Social Security Administration (SSA). ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement 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.

You should apply for an ITIN as soon as you’re ready to file your federal income tax return, since you need to attach the tax return to your application. You can apply for an ITIN any time during the year. If the tax return you attach to Form W-7 is filed after the tax return's due date, you may owe interest and/or penalties. You should file your current year tax return by the prescribed due date to avoid this.

After you have qualified for an ITIN and your application is complete, you will receive a letter from the IRS assigning you to your Individual Taxpayer Identification Number. The approximate processing time to receive the ITIN is 7 to 11 weeks.

Form W-7: The IRS Application for Individual Taxpayer Identification Number.

Federal tax return: Unless you qualify for an exception, you need to attach a federal tax return to your Form W-7.

Proof of Identity: Valid Passport, or two of the following documents - US Driver's License, US Military identification card, Foreign Driver's License, Visa issued by the U.S. Department of State, National Identification Card or US State identification card.

Foreign status or residency proof: This can be any official documentation that proves you are not a U.S. citizen.

Proof of U.S. residency: (For dependent/spouse of a U.S. citizen or resident alien) - Medical records (for dependents under age 6 only) or School records (for dependents under age 18 only).

Birth certificate: (For dependents only) If passport isn't provided or if passport doesn't have a date of entry, then a birth certificate is required.