ITIN

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. It is a nine-digit number that always begins with the number 9 and has a 7 or 8 in the fourth digit,

 Below are some examples of those who need an ITIN

• Any non-U.S. Citizen spouse and/or child of a U.S. Citizen living in the U.S.
• Any non-U.S. Citizen spouse and/or child of a non-U.S. Citizen living in the U.S.  
• Any non-U.S. Citizen who does not live in the U.S. and is claiming a tax treaty benefit
• Any non-U.S. Citizen student, professor, or researcher who does not live in the U.S. but is filing a U.S. Tax Return or claiming an exception
• Any spouse and/or child of a non-U.S. Citizen who does not live in the U.S. but holds a U.S. Visa who is required to file a U.S. tax return
• Any non-U.S. Citizen partners of a U.S. or foreign partnership that invests or owns assets that earn money in the U.S.
• Any non-U.S. Citizen with an interest-bearing bank deposit account which is attached to their U.S. trade or business
• Any non-U.S. Citizen who lives in the U.S. and holds an interest-bearing bank deposit account that generates income
• Any non-U.S. Citizen, whether they live in the U.S. or not. who receives distributions of income from a U.S. company such as pensions, annuities, royalties, dividends, etc.

How do I apply for an ITIN?