Individual Taxpayer Identification Number (ITIN)
The ITIN is a US Tax processing number issued by the Internal Revenue Service (IRS).
ITIN numbers are issued by the IRS to individuals who don’t have and are not eligible to obtain a valid SSN, but who are required by law to file a U.S. Individual Income Tax Return.
Regardless of immigration status, both resident and nonresident immigrants may have Federal Tax Return and payment responsibilities under the IRS.
The application can’t be filed electronically (e-file).
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