ITIN (Individual Taxpayer Identification Number)

A nine-digit US tax processing number issued by the IRS to individuals who must file or be reported on a US tax return but are not eligible for a Social Security Number — typically non-resident aliens with US-source income, foreign owners of US property or LLCs, and certain dependants of US taxpayers. ITINs are obtained by filing IRS Form W-7 with original or certified copies of identity documents, normally alongside a federal tax return. ITINs do not authorise work or confer immigration status; they exist solely for tax administration.