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Tax Organizations and Services > Individual Taxpayer Identification Numbers
Individual Taxpayer Identification Numbers
Tax processing numbers issued in the United States by the Internal Revenue Service to certain nonresident and resident aliens, their spouses, and dependents who are unable to get a Social Security Number (SSN). Applicants must complete and submit a Form W-7 with required documentation substantiating foreign/alien status and the individual's true identity. Applicants may either mail the documentation, along with the Form W-7, to the closest IRS Service Center, present it at an IRS walk-in office, or process the application through an Acceptance Agent authorized by the IRS. Applicants not currently in the U.S. can apply from abroad.