Individual Taxpayer Identification Number (ITIN)

All foreign nationals present in the United States who have received income from a U.S. source are required by law to file Federal income tax returns with the U.S. Internal Revenue Service (IRS). When filing tax returns, most individuals use a Social Security Number (SSN) as the primary means of identification. For foreign nationals, however, who are not eligible for a SSN, an alternate identification number must be used in order to file their tax returns. This alternate identification number is called an Individual Taxpayer Identification Number (ITIN). All foreign nationals present in the United States must obtain either a SSN or an ITIN. To determine the criteria which must be met in order to qualify for a SSN, please go to Obtaining a Social Security Number.

It is important to note that a foreign national who initially receives an ITIN but later becomes eligible for a SSN based on receipt of U.S.-source income must have his/her ITIN rescinded and apply for a SSN instead. Individuals without a valid SSN may NOT be paid U.S.-source wages.

To obtain an application for an ITIN or for assistance in rescinding an ITIN, please click here.