Taxpayer ID Numbers
Each taxpayer who files a tax return must have an identifying
number. In addition, each dependent claimed on a tax return must
have an identifying number. The identifying number can be a Social
Security Number, Adoption Taxpayer Identification Number or
Individual Taxpayer Identification Number.
Social Security Number
A Social Security Number is an identifying number issued by the
Social Security Administration. The only Social Security Numbers
valid for tax filing are ones issued to U.S. citizens, noncitizens
lawfully admitted for permanent residence, or noncitizens permitted
to work permanently in the United States.
To apply for a Social Security Number you will need to file Form SS-5.
Adoption Taxpayer Identification Number
The IRS issues an Adoption Taxpayer Identification Number (ATIN)
as a temporary identification number for the child of a domestic
adoption. This number is assigned when the adopting taxpayers are
unable to obtain a Social Security Number (SSN) for the child.
Refer to Adoption ID Number for more
information.
Individual Taxpayer Identification Number
An Individual Taxpayer Identification Number (ITIN) is an
identifying number issued by the IRS. The number is only valid for
filing your tax return. The IRS issues ITINs to filers or
dependents who do not have a Social Security Number and are not
eligible to receive one. ITINs are issued regardless of immigration
status.
An ITIN is only used for tax reporting. An ITIN does not:
- Authorize a person to work in the United States
- Provide eligiblity for Social Security benefits
- Provide eligiblity for the Earned Income Credit
When applying for an ITIN you will need to provide proof of
identity. The documents will need to prove your identity and
foreign status. If you have an unexpired passport you will not need
any other form of identity. If you do not have a valid passport you
will need to provide a notorized or certified copy of at least two
of the following:
- National identification card
- U.S. or foreign driver's license
- Civil birth certificate
- U.S. state identification card
- Foreign voter's registration card
- U.S. or foreign military identification card
- Visa
- U.S. Citizenship and Immigration Services photo
identification
- Medical records (dependents under 14 years old only)
- School records (dependents or students under 25 years old
only)
To apply for an ITIN, use one of these options: