{"id":1282,"date":"2024-12-12T12:55:37","date_gmt":"2024-12-12T18:55:37","guid":{"rendered":"https:\/\/uwm.edu\/hr\/?page_id=1282"},"modified":"2026-04-14T15:12:06","modified_gmt":"2026-04-14T20:12:06","slug":"individual-taxpayer-identification-number","status":"publish","type":"page","link":"https:\/\/uwm.edu\/hr\/international-staff-and-students\/tax-information-for-foreign-nationals\/individual-taxpayer-identification-number\/","title":{"rendered":"Individual Taxpayer Identification Number (ITIN)"},"content":{"rendered":"\n<div class=\"uwm-l-row\">\n<div class=\"uwm-l-col\">\n<h2 class=\"wp-block-heading\" id=\"h-what-is-an-itin\">What is an ITIN?<\/h2>\n\n\n\n<p class=\"lead-in\">An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued to nonresident Aliens (NRA) by the Internal Revenue Service. IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA).<\/p>\n\n\n\n<p>ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code.<\/p>\n\n\n\n<p>Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n\n\n\n<div class=\"uwm-l-col uwm-l-col--4 uwm-l-offset--1\">\n<h3 class=\"wp-block-heading size-h2\" id=\"h-u-s-internal-revenue-service\"><strong>U.S. Internal Revenue Service<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"uwm-c-link--external\"><a href=\"https:\/\/www.irs.gov\/individuals\/individual-taxpayer-identification-number\" target=\"_blank\" rel=\"noreferrer noopener\">ITIN Information<\/a><\/li>\n<\/ul>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"has-alpha-channel-opacity\" \/>\n\n\n\n<div class=\"uwm-l-row uwm-l-row--6\">\n<div class=\"uwm-l-col\">\n<h2 class=\"wp-block-heading default\" id=\"h-what-is-an-itin-used-for\">What is an ITIN used for?<\/h2>\n\n\n\n<p class=\"default\">ITINs are for federal tax reporting only, and are not intended to serve any other purpose. IRS issues ITIN\u2019s to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers (SSNs).<\/p>\n\n\n\n<p>An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n\n\n\n<div class=\"uwm-l-col\">\n<h3 class=\"wp-block-heading size-h2\" id=\"h-are-itins-valid-for-identification\">Are ITINs valid for identification?<\/h3>\n\n\n\n<p>No. ITINs are for federal tax reporting only, and are not intended to serve any other purpose.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"has-alpha-channel-opacity\" \/>\n\n\n\n<div class=\"uwm-l-row uwm-l-row--6\">\n<div class=\"uwm-l-col\">\n<h2 class=\"wp-block-heading default\" id=\"h-who-needs-an-itin\">Who needs an ITIN?<\/h2>\n\n\n\n<p class=\"uwm-c-link--external\">IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.<\/p>\n\n\n\n<p>Other examples of individuals who need an ITIN include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A nonresident alien required to file a U.S. tax return<\/li>\n\n\n\n<li>A U.S. resident alien (based on days present in the United States) filing a U.S. tax return<\/li>\n\n\n\n<li>A dependent or spouse of a U.S. citizen\/resident alien<\/li>\n\n\n\n<li>A dependent or spouse of a nonresident alien visa holder<\/li>\n<\/ul>\n\n\n\n<p>If you already have obtained or applied for either an SSN or ITIN then you are not eligible for the other as both are U.S. Taxpayer Identification Number and a person is only allowed to have one of these numbers, never both.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n\n\n\n<div class=\"uwm-l-col\">\n<h3 class=\"wp-block-heading size-h2\" id=\"h-how-do-i-know-if-i-need-an-itin\">How do I know if I need an ITIN?<\/h3>\n\n\n\n<p>If you do not have a SSN and are not eligible to obtain a SSN, but you have a requirement to furnish a federal tax identification number or file a federal income tax return, you must apply for an ITIN.<\/p>\n\n\n\n<p>If you have an application for a SSN pending, do not file Form W-7. Complete Form W-7 only if the Social Security Administration (SSA) notifies you that a SSN cannot be issued.<\/p>\n\n\n\n<p class=\"uwm-c-link--external\">To obtain a SSN, see Form SS-5, Application for a Social Security Card. To get Form SS-5 or to find out if you are eligible to obtain a SSN, go to <a href=\"https:\/\/www.ssa.gov\" target=\"_blank\" rel=\"noreferrer noopener\">Social Security Administration<\/a> or contact an SSA office. By law, an alien individual cannot have both an ITIN and a SSN.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"has-alpha-channel-opacity\" \/>\n\n\n\n<div class=\"uwm-l-row uwm-l-row--6\">\n<div class=\"uwm-l-col\">\n<h2 class=\"wp-block-heading default\" id=\"h-applying-for-an-itin-through-the-internal-revenue-service-irs\">Applying for an ITIN through the Internal Revenue Service (IRS)<\/h2>\n\n\n\n<p class=\"uwm-c-link--external\">You can apply for the ITIN at a local Internal Revenue Service office. See <a href=\"https:\/\/www.irs.gov\/help\/contact-your-local-irs-office\" target=\"_blank\" rel=\"noreferrer noopener\">IRS Office Locator<\/a> for more information.<\/p>\n\n\n\n<h3 class=\"wp-block-heading size-h2\" id=\"h-applying-for-an-itin-through-an-irs-acceptance-agent\">Applying for an ITIN through an IRS acceptance agent<\/h3>\n\n\n\n<p class=\"uwm-c-link--external\">You may also apply using the services of an IRS authorized <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/acceptance-agent-program\" target=\"_blank\" rel=\"noreferrer noopener\">Acceptance Agent<\/a> or visit some key IRS <a href=\"https:\/\/www.irs.gov\/help\/tac-locations-where-in-person-document-verification-is-provided\" target=\"_blank\" rel=\"noreferrer noopener\">Taxpayer Assistance Center<\/a> in lieu of mailing your information to the IRS in Austin. Taxpayer Assistance Centers (TACs) in the United States provide in-person help with ITIN applications on a walk-in or appointment basis. Applicants outside the United States should contact U.S. Tax Attach\u00e9s in Beijing, Frankfurt, London, or Paris. The IRS\u2019s ITIN Unit in Austin issues all numbers through the mail.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n\n\n\n<div class=\"uwm-l-col\">\n<h3 class=\"wp-block-heading size-h2\" id=\"h-applying-for-an-itin-through-the-mail\">Applying for an ITIN through the mail<\/h3>\n\n\n\n<p class=\"uwm-c-link--external\">Use the latest version of <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-7\" target=\"_blank\" rel=\"noreferrer noopener\">Form W-7<\/a>, Application for IRS Individual Taxpayer Identification Number, to apply. Attach a valid federal income tax return, unless you qualify for an exception, and include your original proof of identity or copies certified by issuing agency and foreign status documents.<\/p>\n\n\n\n<p>Because you are filing your tax return as an attachment to your ITIN application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form W-7 and proof of identity and foreign status documents to:<\/p>\n\n\n\n<p>Internal Revenue Service<br>Austin Service Center<br>ITIN Operation<br>P.O. Box 149342<br>Austin, TX 78714-9342<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3280,"featured_media":0,"parent":1262,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_tec_requires_first_save":true,"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"_tribe_blocks_recurrence_rules":"","_tribe_blocks_recurrence_description":"","_tribe_blocks_recurrence_exclusions":"","footnotes":"","uwm_wg_additional_authors":[]},"class_list":["post-1282","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/uwm.edu\/hr\/wp-json\/wp\/v2\/pages\/1282","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uwm.edu\/hr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/uwm.edu\/hr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/uwm.edu\/hr\/wp-json\/wp\/v2\/users\/3280"}],"replies":[{"embeddable":true,"href":"https:\/\/uwm.edu\/hr\/wp-json\/wp\/v2\/comments?post=1282"}],"version-history":[{"count":4,"href":"https:\/\/uwm.edu\/hr\/wp-json\/wp\/v2\/pages\/1282\/revisions"}],"predecessor-version":[{"id":2449,"href":"https:\/\/uwm.edu\/hr\/wp-json\/wp\/v2\/pages\/1282\/revisions\/2449"}],"up":[{"embeddable":true,"href":"https:\/\/uwm.edu\/hr\/wp-json\/wp\/v2\/pages\/1262"}],"wp:attachment":[{"href":"https:\/\/uwm.edu\/hr\/wp-json\/wp\/v2\/media?parent=1282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}