Internal Revenue Service

Applying for an Individual Taxpayer Identification Number (ITIN)

An ITIN is an Individual Taxpayer Identification Number assigned by the IRS to those individuals who need the number for United States Income Tax purposes but are NOT eligible to receive a U.S. Social Security Number (SSN).

An ITIN is for tax purposes only; it is not valid for personal identification. The ITIN does not entitle you to Social Security benefits. It does not entitle you to work in the U.S. and it creates no inference regarding your immigration status.

Since interest on a U.S. bank account is exempt from tax when paid to a non-resident alien, no ITINs will be issued based on ownership of such accounts.

IRS Individual Taxpayer Identification Number (ITIN) Application Requirements Have Changed

If you check box b, c, d, e or g on the application you must file a valid tax return with the application form (W-7).

To apply for an ITIN:

1. Complete the Form W-7 (2007 revision), using the Form W-7 instructions throughout your application.; and
2. Attach your completed federal tax return with
1. Any Forms W-2, 1099, or 1042S
OR
2. Other documentation required for boxes a, f or h.
3. Provide original or U.S. notarized copies of documents necessary for proof of identity.

Then, mail all of the above to:

INTERNAL REVENUE SERVICE ITIN Operation PO Box 149342 Austin, TX 78714-9342 USA

INTERNAL REVENUE SERVICE US Embassy 24 Grosvenor Square London WIA 1AE United Kingdom

If you are legally employed in the United States, you must have an SSN and should not apply for an ITIN.

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