Licensed U.S. & Canada Tax Accountant
Lily Lo CPA
Professional Corporation
What is an itin?
What is an itin?
Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS.
The IRS issues ITINs to individuals who are not eligible to obtain a Social Security Number (SSN), but who are required to have a U.S. taxpayer identification number.
ITINs do not serve any purpose other than federal tax reporting.
do i need an itin?
do i need an itin?
Since both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code, ITINs are issued regardless of immigration status.
If the following apply to you, then you must apply for an ITIN.
- You do not have and are not eligible to obtain a Social Security Number
- You are required to file a federal tax return or furnish a federal tax identification number, and
- You are in one of the following categories.
- Nonresident alien who is required to file a U.S. tax return
- U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return
- Dependent or spouse of a U.S. citizen/resident alien
- Dependent or spouse of a nonresident alien visa holder
- Nonresident alien claiming a tax treaty benefit
- Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception
US & Canada Tax - Lily Lo CPA Professional Corporation - Edmonton, Alberta