Those who are not eligible for a Social Security card must apply for a personal taxpayer identification number.
An individual taxpayer identification number (ITN) is an identification number issued by the US Internal Revenue Service (IRS). Although US citizens use their social security number as identification when filing income tax returns , people who do not qualify for a social security card may still have tax liabilities within the United States. This may be true if they are a resident or nonresident alien in the US, but still need to file an income tax return.
The following people should apply for an individual taxpayer identification number if they do not have one and need to file an income tax return: resident aliens, nonresident aliens, and spouses and dependents of resident and nonresident aliens. Of course, it should be understood that the individual taxpayer identification number does not count as regular identification for most other things. In reality, its use is restricted to filing returns and paying necessary taxes or potentially collecting refunds.
There are several documents that you can use to request a personal taxpayer identification number, although the best and most accepted is the passport. You will also need to complete a W-7 form, called the IRS Individual Taxpayer Identification Number Application, which you can download (instructions and form) from the IRS website. As the application is normally made by mail, you will need to obtain copies of certified or notarized identity documents.
If you don’t have a passport, you can use two forms of identification to prove your identity. Examples of appropriate identification documents include state identification cards or driver’s licenses, the driver’s license from your home country, and birth certificates. For the full list, check the IRS website, and remember to present two forms of identification if you don’t have a valid passport.
You may notice when you receive your Personal Taxpayer Identification Number that it will be similar to other people’s ITNs. All ITNs start with 9, for example, and all new ones have nine digits. It is also important to understand that the Individual Taxpayer Identification Number is not a work permit and has no effect on immigration status or permission to work in the United States. It is used solely by the IRS for tax purposes and you should not attempt to use the number as a social security number. Since ITNs start with a 9 and are further identified by a 7 or 8 in the fourth digit, it is quite easy to see that they are not the same as social security numbers.