What is an ITIN?
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Last Modified
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Jan 08, 2024
An ITIN, or Individual Taxpayer Identification Number, is a number issued by the Internal Revenue Service (IRS) for tax processing purposes. It is given to individuals who are required to have a taxpayer identification number in the United States but are not eligible to obtain a Social Security number (SSN) from the Social Security Administration (SSA).
What is an ITIN used for?
The IRS issues Individual Taxpayer Identification Numbers (ITINs) to help individuals comply with U.S. tax laws and to process tax returns and payments for those who are not eligible for Social Security numbers. ITINs are issued irrespective of immigration status, as both resident and nonresident aliens may have to file or report their taxes under the Internal Revenue Code. However, ITINs do not serve any other purpose apart from federal tax reporting.
An ITIN does not authorize employment in the U.S., provide eligibility for Social Security benefits, or qualify a dependent for Earned Income Tax Credit purposes.
About the author:
Ken R. Ashworth
Founding Attorney of Ken R. Ashworth & Associates
Ken R. Ashworth is the Founding Attorney of Ashworth Law in Henderson, Nevada. He focuses his practice on asset protection, business litigation, estate planning, and tax litigation. Ashworth has practiced law since 1992 and is admitted to the State Bar of Nevada. He earned his J.D. from Pepperdine University School of Law in Malibu, California, in 1990. His work includes advising clients on legal matters involving businesses, estates, asset protection, and tax disputes.
