what is itin

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) in the United States. It is a nine-digit number beginning with the number “9” and formatted like a Social Security Number (SSN) (i.e., 9XX-XX-XXXX) . ITIN numbers are issued by the IRS to individuals who do not have and are not eligible to obtain a valid U.S. Social Security Number, but who are required by law to file a U.S. Individual Income Tax Return. The ITIN program was created in 1996 for the purpose of allowing tax return filing by individuals without a Social Security number. Receiving an ITIN number does not in itself confer the right to work and receive income in the United States. ITINs are also used by real estate brokers to facilitate mortgages for unauthorized aliens, and by foreign investors in United States real estate to file federal and state tax returns to report rental income. In 2006, 1.4 million people used ITINs when filing tax returns.