An Individual Taxpayer Identification Number (ITIN) is a unique identification number issued by the Internal Revenue Service (IRS) to individuals who are required to have a U.S. taxpayer identification number but are not eligible for a Social Security Number (SSN). It is used for tax purposes only and does not grant the right to work or provide eligibility for Social Security benefits.

The ITIN is primarily designed for individuals who are non-resident aliens, foreign nationals, or their dependents who need to file U.S. tax returns or meet their tax obligations. It helps the IRS to track and process tax returns and payments from individuals who do not have a valid SSN.

Applying for an ITIN involves submitting Form W-7, Application for IRS Individual Taxpayer Identification Number, along with the required documentation to prove identity and foreign status. The documentation may include passports, visas, birth certificates, and other official identification documents.

Once issued, an ITIN remains valid indefinitely, unless it is not used on a federal tax return for three consecutive years. In such cases, the IRS may deactivate the ITIN to ensure the accuracy of their records.

It is important to note that an ITIN is not a substitute for a SSN. It is specifically meant for tax purposes and should not be used for any other official identification purposes.

Having an ITIN allows individuals to comply with U.S. tax laws and fulfill their tax obligations, ensuring they can report their income, claim certain tax benefits, and avoid potential penalties for non-compliance.

If you believe you need an ITIN or have any questions regarding its application or usage, it is advisable to consult a tax professional or visit the official IRS website for detailed information and guidance.