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was prepared by Educators for Fair Consideration (E4FC). The purpose of this guide is to provide information and updates about the IRS's Individual Taxpayer Identification Number (ITIN). Facts: • An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. • 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).
• ITINs allow individuals ineligible for an SSN to (1) report their earnings to the IRS, (2) open interest-bearing bank accounts with certain banks and, (3) conduct business in the U.S. • The IRS issues ITINs regardless of immigration status, because both citizens and noncitizens may have a U.S. Tax filing or reporting requirement under the Internal Revenue Code. • ITINs are intended primarily to facilitate federal tax reporting. An ITIN does not authorize work in the U.S. Or provide eligibility for Social Security benefits or the Earned Income Tax Credit.
This guide will walk readers through the initial application and renewal process. A separate guide discussing the use of ITINs to earn a living as an independent contractor and entrepreneur is currently being written and will be released in early January. QUESTIONS & ANSWERS: Can undocumented individuals apply for an ITIN? Any individual not eligible for a SSN may apply and file for an ITIN.
Who is eligible to apply for ITIN? Programma sierra wireless watcher. Individuals who identify with one the following categories may file for an ITIN: » Does not have a SSN and are not eligible to obtain one » 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. » Dependent or spouse of a U.S.
Citizen/resident alien. » Dependent or spouse of a nonresident alien visa holder. Are ITINs valid for identification? ITINs are not valid identification outside the federal tax system.
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Since ITINs are strictly for tax processing, the IRS does not apply the same standards as agencies that provide genuine identity certification (e.g. State IDs/ driver’s license, passports, green cards, etc.). Can I open a bank account with an ITIN? Some banks will accept the ITIN instead of the SSN. However, you still need to provide some form of identification. We suggest calling or visiting your local bank or credit union to ensure they accept the ITIN and inquire about the types of ID they accept. Do ITINs enable someone to work legally?