What Is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a United States tax-processing identifier issued by the IRS to individuals ineligible for a Social Security Number.
Also known as: ITIN, IRS Individual Taxpayer Number.
How Individual Taxpayer Identification Number (ITIN) works
An Individual Taxpayer Identification Number (ITIN) is a nine-digit number beginning with 9 which the IRS issues to resident or nonresident aliens, their spouses and dependents who have a federal tax filing or reporting purpose but cannot obtain a Social Security Number. Applicants file Form W-7, generally with a federal income tax return attached. The ITIN serves only tax administration: it does not authorise work, confer immigration status or qualify the holder for Social Security benefits or the Earned Income Tax Credit. An ITIN may expire, and renewal applies when a United States return is again needed.
Individual Taxpayer Identification Number (ITIN) vs Employer Identification Number (EIN)
Unlike an Employer Identification Number, which the IRS assigns to businesses and other entities, an Individual Taxpayer Identification Number identifies a natural person for personal tax filings.
Example
Illustrative example: A nonresident freelancer marries a United States citizen living abroad, and the couple elects to file a joint federal return. The nonresident spouse, ineligible for a Social Security Number, applies for an ITIN on Form W-7 with the return so the IRS can process the filing.
Common misconception
Myth: An ITIN gives the right to work in the United States.
Reality: An Individual Taxpayer Identification Number serves federal tax processing only and does not authorise employment or change immigration status.
Frequently asked questions
Who needs an ITIN?
An Individual Taxpayer Identification Number is needed by resident or nonresident aliens, and their spouses or dependents, who must file or be listed on a United States federal tax return but are not eligible for a Social Security Number.
Does an ITIN allow work in the US?
An Individual Taxpayer Identification Number does not authorise work in the United States, does not qualify the holder for Social Security benefits and does not change immigration status.
Related terms
- EIN (Employer Identification Number) — Entity identifier often confused with the ITIN
- Tax Identification Number (TIN) — Generic category including the ITIN
- Form W-8BEN — Certificate where foreign individuals may enter an ITIN
- US Person — Spouses of US persons often need an ITIN
Related guides
- Global tax reform and US digital nomads — US tax context for nomad households
Sources
Last verified: 2026-10-08. This entry is general information, not tax or legal advice; rules vary by country and change over time.
