What is the purpose of an ITIN?
ITINs are used for tax purposes only, and are not intended to serve any other purpose. IRS issues ITINs 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. An ITIN: • Does not authorize work in the U.S. or provide eligibility for Social Security Benefits or the Earned Income Tax Credit. • Is not valid for identification outside of the tax system. • Does not establish immigration status. An applicant must enter his/her ITIN in the space provided for the SSN when completing and filing a Federal income tax return (Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ). NOTE: When applying for an ITIN for the purpose of filing a valid tax return, the applicant is required to file the tax return with the Form W-7/W-7(SP) application unless specifically meeting an exception to the tax return requirement. (See “Exceptions”).
