What is an ITIN?
An Individual Taxpayer Identification Number (ITIN), also known as the W7 form, is a nine-digit number issued by the IRS to certain residents and nonresidents who are required for U.S. tax purposes to have a U.S. taxpayer identification number.
Who Must Apply?
People who are required to have a taxpyer identification number for tax and reporting purposes. Any individual who is not eligible to obtain an Social Security Number (SSN) but who must furnish an Individual Taxpayer Identification Number must apply for an ITIN on Form W-7. Most nonresident students and scholars cannot claim family members as dependents. Any family member who can be claimed as a dependent must have an Individual Taxpayer Number (ITIN). Family members who are not eligible for a Social Security Number (SSN) can apply for an identification number on Form W-7.