December 23, 2003

Eligible for an ITIN?

The Internal Revenue Service (IRS) is taking steps to strengthen controls over the issuance of Individual Taxpayer Identification Numbers (ITIN). The changes are designed to ensure that ITINs are issued for their intended tax administration purpose which is administering the tax code and not for other reasons, such as providing personal identification. In light of changes in the issuance of social security numbers by the Social Security Administration, many foreign nationals who do not qualify for a social security number have in the past obtained an ITIN as a substitute for the social security number, without a legitimate tax purpose. It appears this will no longer be possible. Beginning December 23, 2003, new ITIN applicants must use a revised Form W-7, Individual Taxpayer Identification Number Application. ITIN applicants also must provide proof that the ITIN will be used for tax administration purposes.

  Click here to see an excerpt from the IRS explaining the new requirement (PDF/144 kb, 2 pages)

See Also: Obtaining Social Security Cards For Foreign Nationals