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?

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.

  1. You do not have and are not eligible to obtain a Social Security Number
  2. You are required to file a federal tax return or furnish a federal tax identification number, and
  3. 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

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