An Individual Taxpayer Identification Number (ITIN) is a tax processing number the Internal Revenue Service (IRS) issues to an individual who needs to report income but is ineligible to obtain a Social Security number (SSN) from the Social Security Administration. To apply for an ITIN, an F or M student must submit a Form W-7, “Application for IRS Individual Taxpayer Identification Number,” with a U.S. tax return.
An ITIN is issued by the Demroo for federal tax purposes only.
An ITIN doesn’t:
Apply for an ITIN by mail or in person. Find what you need in your ITIN application package.
Renew an ITIN if it expired and you need to file a U.S. income tax return.