Topic Summary

ITINs:

• Are tax processing numbers issued by the IRS
• Are for certain resident and non-resident aliens (including spouses and dependents) who are not eligible for SSNs
• Have special rules and processing requirements

NOTE: ITINs do not replace SSNs.

Just like a Social Security card, an ITIN issuance letter must be presented for tax preparation at the VITA/TCE sites.

For additional information on ITINs, please refer to Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number ITIN.