What is an ITIN (Individual Taxpayer Identification Number)?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. It is a nine digit number that always begins with the number 9 and has a 7 or 8 in the fourth digit, example 9XX-7X-XXXX.

An Individual Taxpayer Identification Number (or ITIN) is nine-digit number issued by the IRS to individuals who must have an identifying number but who are not eligible for a Social Security Number or an Employer ID Number.

ITIN's are for tax reporting purposes only; they cannot be used for identification purposes. You must get a Social Security number from new employees to be used on Form W-4. An ITIN cannot be used to authorize work in the U.S. or provide eligibility for Social Security or other benefits.

Examples of individuals who might need an ITIN:

Non-resident alien filing a U.S. tax return and not eligible for an SSN
U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN
Dependent or spouse of a U.S. citizen/resident alien
Dependent or spouse of a non-resident alien visa holder.

**NOTE: In 1099 Vendor Maintenance, when selecting Individual and entering an ITIN, it will format the same as a Social Security number but will identify as an ITIN because it starts with a 9.