What is an ITIN?
ITIN stands for Individual Taxpayer Identification Number, which is a number assigned by the Internal Revenue Service for tax purposes to individuals who do not have, or are not eligible to have, a Social Security Number in the United States. ITINs are used by individuals without Social Security Numbers for federal tax filing purposes with the IRS.
Individual Taxpayer Identification Numbers are not dependent on immigration status in the USA, because both resident and nonresident aliens in the United States may have federal tax reporting requirements by the IRS. An ITIN is NOT the same as a SSN and does not give the same benefits. It is for U.S. Federal income tax filing purposes only.