Taxpayer Identification Section (continued)

Taxpayer Identification Numbers

Every individual return filed with the IRS must show a taxpayer identification number. This can be either a social security number (SSN) or an individual taxpayer identification number (ITIN). Every dependent listed on the return must also have a taxpayer identification number.

The Social Security Administration issues social security numbers to:

• U.S. citizens
• Aliens who have work authorization

Everyone eligible for a SSN should apply for one. Anyone who needs an identification number should file Form W-7 or Form W-7(SP) with their tax return.

Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition does not require an identification number. A student or scholar who is not required to file a return does not need an identification number to file Form 8843.