What is an ITIN number? An “Individual Taxpayer Identification Number” (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) to individuals who are not eligible for a Social Security number (SSN) but who are required to file a U.S. tax return.
ITINs are important because they allow non-U.S. citizens and resident aliens to fulfill their U.S. tax obligations. They can benefit individuals in situations such as being married to a U.S. citizen or green card holder, having a child who is a U.S. citizen, or owning a business in the U.S. Historically, the Illegal Immigration Reform and Immigrant Responsibility Act (IIRIRA) of 1996 mandated the creation of ITINs to facilitate tax compliance for undocumented immigrants.
