An Individual Taxpayer Identification Number (ITIN) is an IRS issued number for federal tax purposes only. An ITIN is only available to individuals who do not qualify for a Social Security number.

If a U.S. tax return is to be filed or an individual is listed as a spouse or dependent and does not qualify to get a Social Security number, an ITIN is needed. An ITIN can be obtained by completing IRS Form W-7, "Application for IRS Individual Taxpayer Identification Number." It requires documentation substantiating foreign/alien status and true identity for an individual. The form and documentation may be mailed to the Philadelphia Service Center, brought to an IRS walk-in office or processed through an Acceptance Agent.

Acceptance Agents are entities (such as colleges, financial institutions, and accounting firms) that are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to the IRS for processing.

Publication 1915, Understanding Your Individual Taxpayer Identification Number (ITIN), is available by writing to the IRS Area Distribution Center, P.O. Box 85627, Richmond, VA 23285-5627, USA. It's also available by phone at 1-800-829-3676 (continental U.S. only).

A list of Acceptance Agents is available through Customer Service at your nearest IRS office or here on the web. For information on how to become an Acceptance Agent, refer to Revenue Procedure 96-52 or call 202-874-1800.

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