Individual Taxpayer Identification Number

E127293

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to individuals who need a U.S. taxpayer identification number but are not eligible for a Social Security number.

All labels observed (4)

How this entity was disambiguated

Statements (52)

Predicate Object
instanceOf U.S. federal tax identifier ⓘ
tax identification number ⓘ
abbreviation ITIN ⓘ
administeredUnder U.S. Internal Revenue Code ⓘ
applicationForm Form W-7 ⓘ
applicationMethod application through IRS-authorized Certifying Acceptance Agent ⓘ
in-person application at IRS Taxpayer Assistance Center ⓘ
mail-in application with Form W-7 ⓘ
country United States ⓘ
distinctFrom Adoption Taxpayer Identification Number ⓘ
Employer Identification Number ⓘ
Social Security Number ⓘ
documentationRequired original documents or certified copies from issuing agency ⓘ
proof of foreign status ⓘ
proof of identity ⓘ
eligibilityCriterion applicant has a federal tax filing or reporting requirement ⓘ
applicant is a U.S. resident alien based on days present in the United States and required to file a U.S. tax return ⓘ
applicant is a dependent or spouse of a U.S. citizen or resident alien ⓘ
applicant is a dependent or spouse of a nonresident alien visa holder ⓘ
applicant is a nonresident alien required to file a U.S. tax return ⓘ
applicant is not eligible for a Social Security Number ⓘ
expirationPolicy may expire if not used on a federal tax return for three consecutive tax years ⓘ
some ITINs issued before 2013 were subject to scheduled expirations and renewals ⓘ
format nine-digit number ⓘ
pattern 9XX-7X-XXXX or 9XX-8X-XXXX or 9XX-9X-XXXX ⓘ
governingInstructions Instructions for Form W-7 ⓘ
governingPublication IRS Publication 1915 ⓘ
introducedBy Internal Revenue Service ⓘ
introducedFor improving tax compliance among individuals without Social Security Numbers ⓘ
issuedBy Internal Revenue Service ⓘ
language English ⓘ
legalLimitation does not authorize work in the United States ⓘ
does not change immigration status ⓘ
does not provide eligibility for Earned Income Tax Credit ⓘ
does not provide eligibility for Social Security benefits ⓘ
numericRange always begins with the digit 9 ⓘ
fourth and fifth digits range from 70 to 88, 90 to 92, or 94 to 99 depending on issuance period ⓘ
purpose federal tax reporting ⓘ
tax processing ⓘ
regulator U.S. Department of the Treasury ⓘ
renewalForm Form W-7 (renewal) ⓘ
typicalHolder dependents of U.S. taxpayers who are not eligible for Social Security Numbers ⓘ
nonresident alien individuals ⓘ
resident aliens not eligible for Social Security Numbers ⓘ
usedFor being claimed as a dependent on a U.S. tax return ⓘ
claiming tax treaty benefits ⓘ
filing U.S. federal tax returns ⓘ
opening interest-bearing bank accounts for tax reporting ⓘ
reporting income to the IRS ⓘ
reporting investment income ⓘ
reporting self-employment income ⓘ
validity does not expire if used on a tax return at least once in three consecutive tax years (policy subject to change) ⓘ

How these facts were elicited

Referenced by (8)

Full triples — surface form annotated when it differs from this entity's canonical label.

Social Security number → relatedConcept → Individual Taxpayer Identification Number ⓘ
Form W-7 → relatedTo → Individual Taxpayer Identification Number ⓘ
Form W-7 (renewal) → relatedTo → Individual Taxpayer Identification Number ⓘ
Form W-7 (renewal) → identifierType → ITIN ⓘ
linked to: Individual Taxpayer Identification Number
Adoption Taxpayer Identification Number → relatedConcept → Individual Taxpayer Identification Number ⓘ
Adoption Taxpayer Identification Number → partOf → U.S. taxpayer identification number system ⓘ
linked to: Individual Taxpayer Identification Number
IRS Publication 1915 → mainSubject → Individual Taxpayer Identification Number ⓘ
IRS Publication 1915 → relatedTo → Individual Taxpayer Identification Number program ⓘ
linked to: Individual Taxpayer Identification Number