The Internal Revenue Service is implementing new procedures to provide individual taxpayer identification numbers ("ITINs") to certain foreign nationals for tax purposes.
ITINs are used by the I RS as tax account numbers. U.S. citizens use their SSNs as their tax identification numbers. Foreign nationals who are eligible for SSNs, such as those permitted to reside and work in the United States, also use their SSNs for tax purposes.
ITINs are for people who do not qualify for an SSN because they do not reside or do not have employment authorization from the INS. These people may need to file a U.S. tax return. The ITIN is used solely for the purpose of filing a U.S. tax return or refund claim.
The IRS will not process returns for 1996 or later with no valid SSNs or ITINs. The IRS Form W-7 is used to apply for an ITIN.
To apply for an ITIN, a person should obtain a Form W-7 at any IRS office, or by calling I -800-TAX-FORM.