If you are not eligible for a Social Security Number, you may need to apply for an ITIN.

For additional information, please see the Internal Revenue Service ITIN Website

What is an ITIN?
• An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS).
• IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA).

What does an ITIN look like?
• It is a nine-digit number that always begins with the number 9 and has a 7 or 8 in the fourth digit, example 9XX-7X-XXXX. Previously, a person received a card with their ITIN on it. Now, the ITIN is sent only in a letter, not a card.

Who is eligible for an ITIN?
• Non-resident alien filing a U.S. tax return and not eligible for an SSN
• U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN
• Dependent or spouse of a U.S. citizen/resident alien
• Dependent or spouse of a non-resident alien visa holder

How do I know if I need an ITIN?
• If you do not have an SSN and are not eligible to obtain an SSN, but you have a requirement to furnish a federal tax identification number or file a federal income tax return, you must apply for an ITIN. By law, an alien individual cannot have both an ITIN and an SSN.

How do I apply for an ITIN?
• Use Form W-7, Application for IRS Individual Taxpayer Identification Number to apply.
• Include original or certified proof of identity documents.
• Attach a valid federal income tax return ( unless you qualify for an exception,)
*Remember since you are filing your tax return as an attachment to your ITIN application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form W-7 and proof of identity documents to the address listed in the Form W-7 instructions:

Internal Revenue Service
Philadelphia Service Center
ITIN Unit, P.O. Box 447
Bensalem, PA 19020

What documents are acceptable as proof of identity and foreign status?
IRS has streamlined the number of documents the agency will accept as proof of identity to obtain an ITIN. There are now 13 acceptable documents.
• An original, or a certified or notarized copy, of an UNEXPIRED passport is the only document that is accepted for both identity and foreign status. If you do not have a passport, you must provide a combination of current documents that contain expiration dates - IRS accept docs issued within 12 months of the application if no expiration date is normally available. The documents must also show your name and photograph, and support your claim of foreign status.

IRS will accept certified or notarized copies of a combination (two or more) of the following documents, in lieu of a passport:

• National identification card (must show photo, name, current address, date of birth, and expiration date)
• U.S. driver's license
• Civil birth certificate
• Foreign driver's license
• U.S. state identification card
• Foreign voter's registration card
• U.S. military identification card
• Foreign military identification card
• Visa
• U.S. Citizenship and Immigration Services (USCIS) photo identification
• Medical records (dependents - under 14 years old - only)
• School records (dependents and/or students - under 25 years old - only)

What are the ways to apply for an ITIN?
There are three ways to apply for ITIN:
• Personally: You can apply for ITIN in person. Submit completed forms and valid documents to any IRS Taxpayer Assistance Center in the US
• By Mail: Mail Form W-7, your tax refund (or other documents required by an exception), and the identification documentation to
Internal Revenue Service
Philadelphia Service Center
ITIN Unit, P.O. Box 447
Bensalem, PA 19020
• Through an Acceptance Agent: You can also apply through an Acceptance Agent authorized by the IRS.

How and when will you receive your ITIN?
If you apply for the ITIN and your application is complete, you will receive a letter from the IRS assigning your tax identification number, usually 4 to 6 weeks.