An ITIN (Individual Taxpayer Identification Number) is a tax processing number, issued by the Internal Revenue Service, for certain resident and nonresident aliens, their spouses, and their dependents. An ITIN is only available to individuals who are required to have a taxpayer identification number for tax purposes, but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA).

ITINs are issued regarless of immigration status becasue both resident and nonresident aliens may have a United States tax return and payment responsibilities under the Internal Revenue Code. An ITIN does not change your immigration status in the U.S. It is issued by the IRS for tax reporting purpose only.

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