Applying for an Individual Taxpayer Identification Number.
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS and are used for federal tax reporting only. In order to be approved for an ITIN, you must have a filing requirement and subsequently file a valid federal income tax return, and you must not qualify for a social security number (SSN).
Other examples of individuals who need ITINs (per the IRS) include:
- A non-resident alien required to file a U.S. tax return
- A U.S. resident alien (based on days present in the United States) filing a U.S. tax return
- A dependent or spouse of a U.S. citizen/resident alien
- A dependent or spouse of a non-resident alien visa holder
Expatriate Tax Online can help you determine if you require an ITIN and subsequently file the required forms for you. Contact us to discuss this in further detail.