The individual taxpayer identification number (ITIN) is only available to individuals who are required to have a taxpayer identification number for tax purposes but who do not have, and are not eligible to obtain a SSN from the Social Security Administration (SSA).

Only individuals who have a valid filing requirement or are filing a tax return to claim a refund of over-withheld tax are eligible to receive an ITIN.

This information is found in Publication 1915, Understanding Your Individual Taxpayer Identification Number.