CASE MANAGEMENT

CS 074P-1 Individual Taxpayer Identification Numbers (ITINs)

05/24/16 New 04/19/21 Training Completed 05/03/21 Last Reviewed 02/04/25

45 CFR 303.11; General ITIN Information; FCR Technical Assistance Guide

Introduction

According to the Internal Revenue Service (IRS), General ITIN Information, Individual Taxpayer Identification Numbers (ITINs), “. . . are for federal tax reporting only, and are not intended to serve any other purpose. IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers (SSNs).”

“An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.” (IRS)

The IRS also states that ITINs are issued “. . . to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.”

“Other examples of individuals who need ITINs include:
   • A nonresident alien required to file a U.S. tax return 
   • A U.S. resident alien (based on days present in the United States) filing a U.S. tax return 
   • A dependent or spouse of a U.S. citizen/resident alien
   • A dependent or spouse of a nonresident alien visa holder.” (IRS)

Identifying ITINs

According to the IRS, “It [an ITIN] is a nine-digit number that always begins with the number 9 and has a range of 70-88 in the fourth and fifth digit. Effective April 12, 2011, the range was extended to include 900-70-0000 through 999-88-9999, 900-90-0000 through 999-92-9999 and 900-94-0000 through 999-99-9999.”