No Valid SSN or ITIN

Who needs an ITIN?

Taxpayers must apply for an ITIN if they:

• Must file a U.S tax return or are listed on a tax return as a spouse or dependent and
• Do not have and cannot obtain a valid SSN

IRS regulations require that each person listed on a U.S. federal income tax return have a valid TIN. The ITIN is entered on the return wherever the social security number is requested.