An Individual Taxpayer Identification Number is a nine digit tax processing number issued by the Internal Revenue Service to the individuals who are to pay their federal taxes but do not qualify for a Social Security Number so that they can comply with the US tax laws. With this number individuals can open interest bearing bank accounts, settle the employment disputes, or obtain mortgage loans. In addition, people receiving an ITIN have the opportunity to legalize their immigration status and become permanent residents. They can also claim for the crucial economic supports like the Additional Child Tax Credits including the refundable portion.

An ITIN is issued regardless of immigration status to both the resident and nonresident alien immigrants. Also the dependent or spouse of a US citizen or resident alien and the dependent or spouse of a nonresident alien visa holder need an ITIN as an identification number. Even the nonresident alien students, professors and researchers require ITIN while claiming for their tax filing requirements under the US tax treaty. Individuals must have a federal tax return to receive an ITIN. Also, they are not considered as valid documents outside the tax preparation business.

ITIN applicants are required to submit the W7 form along with the supplementary original copies of the proof of identity, including national identification card, the US or foreign voter cards, registration cards, civil birth certificates, medical records for dependents under the age of six, school records of dependent children under the age of eighteen years, passports and visa. They can apply for an ITIN by mail, in person or through certified acceptance agents authorized by the IRS to authenticate all the documents. The foreign applicants residing outside US can seek an Individual Taxpayer Identification Number by mailing the documents to the respective IRS employee or a designated US consular post. The individuals obtain their ITIN within six weeks after submitting their applications.

An Individual Taxpayer Identification Number is a tax ID proof for all the alien immigrants who are responsible for filing their tax requirements in the US. The IRS issues the number to help the foreign nationals in executing all their financial activities.