Taxes in the United States
Individual Taxpayer Identification Numbers (ITINs)
Social Security Numbers are only available to American Citizens and Legal Permanent Residents (LPRs, or "Green Card" holders). They are not issued to spouses of American Citizens who are not LPRs or foreign students going to college in the U.S.
Instead, the Individual Taxpayer Identification Number (ITIN) was created for use as a tax reporting number for those taxpayers who do not qualify for Social Security Numbers. ITINs are for tax purposes only. The numbers are not valid as personal identification, and do not imply, or in any way, provide legal status in the U.S. or entitle holders to work in the U.S.
How to Apply for an ITIN
- Complete IRS form W-7, available at www.irs.gov, or at www.irs.gov/pub/irs-pdf/fw7.pdf. All new ITIN applicants should use the December 2003 revision of Form W-7.
- Obtain a certified copy of your passport at the Consulate as a notarial service. The cost is US$30.
- Check the instructions with form W-7 for additional filing requirements, such as the need to include original, completed tax returns. Each applicant will have to show a federal tax purpose for seeking an ITIN; either by attaching a federal tax return to Form W-7 or providing documents that support an exception to the requirement to file a return. Exceptions are listed in the Form W-7 instructions.
- Mail the completed form, certified copy of your passport and other documents to:
IRS, Philadelphia Service Center
ITIN Unit
PO Box 447
Bensalem, PA 19020
Tel. 215-516-4846/800-829-1040
Note: Processing time for an ITIN is four to six weeks.