Individual Taxpayer Identification Numbers (ITINs) are for individuals who need a U.S. taxpayer identification number but are not eligible for a social security number.  If you need to file a federal income tax return and do not have and cannot get a social security number, you must file the application for an ITIN (Form W-7) with the tax return.  It is illegal to apply for an ITIN if you have a social security number.

ITINs are not a valid form of identification outside the tax system.  They do not permit work authorization, provide eligibility for Social Security benefits, or provide eligibility for Earned Income Tax Credits.

To apply for an ITIN, you must send two original or notarized copy, unexpired identification documents along with your Form W-7 and federal income tax return.  The acceptable forms of identification are: national identification card, 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, USCIS photo identification, medical records (for dependents under the age of 14 only), and school records (for dependents and/or students under the age of 25 only).

The application for an ITIN, along with the federal income tax return, should be sent to:

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

The application should be filed by the April 15 tax return deadline to avoid owing interest and/or penalties.

If your application for an ITIN is approved, you will receive notification in four to six weeks.  Cards will no longer be issued so as not to be confused with a social security card.  The ITIN number will be a nine-digit number that begins with a 9 and has a 7 or 8 in the fourth digit, for example: 9xx-7x-xxxx or 9xx-8x-xxxx.  If you do not hear anything about the ITIN after six weeks from submitting your application, you may call the Internal Revenue Service at 1-800-829-1040.

There are three exceptions where an ITIN may be applied for without filing along with a federal income tax return.  These exceptions are receipt of income by:

1. Passive income through treaty benefits or third party withholding;
2. Other income (wages, salary, compensation) through treaty benefits;
3. Third party reporting income through mortgage interest; or
4. Disposition by foreign person of U.S. real property interest.

For more information, please see the article about ITINs at http://www.irs.gov/individuals/article/0,,id=96287,00.html, the instructions on Form W-7 at http://www.irs.gov/pub/irs-pdf/fw7.pdf, and IRS Publication 1915 at http://www.irs.gov/pub/irs-pdf/p1915.pdf.