Who receives an ITIN?

An Individual Taxpayer Identification Number (ITIN) is specifically designed for individuals who are ineligible to obtain a Social Security number (SSN). This typically includes foreign nationals, such as non-resident aliens who have U.S. tax obligations but do not qualify for an SSN, and certain dependents or spouses of U.S. citizens or resident aliens who also do not qualify for an SSN. The purpose of an ITIN is to ensure that these individuals can still file their U.S. tax returns and comply with tax laws.

In contrast, individuals who are eligible for Social Security numbers, such as U.S. citizens and permanent residents, do not need an ITIN because they can obtain an SSN instead. Therefore, the key distinction is that ITINs are issued solely to those who are not eligible for an SSN, ensuring that all individuals have a way to meet their tax responsibilities in the U.S.