Individual Taxpayer Identification Number Law and Legal Definition
Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS). It is a nine-digit number that begins with the number nine and has a series of 70-88 in the fourth and fifth digit. IRS issues ITINs to individuals who require a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA). For instance, a non-resident alien individual not eligible for a SSN but is required to file a U.S. tax return for claiming a refund of tax needs an ITIN. Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN.
Legal Definition list
- Individual Support Order
- Individual Shipper
- Individual Shipment [Energy]
- Individual Retirement Account IRA
- Individual Professional Guardian
- Individual Taxpayer Identification Number
- Individual Transition Option
- Individual who is Deaf-Blind
- Individual who is Deaf-Blind [Education]
- Individual with a Disability
- Individual with a Severe Disability [Education]
Related Legal Terms
- A Number
- ABA Number
- Acceptable Identification of Goods and Services Manual
- Acceptance Number
- Adoption Tax Identification Number
- Adoption Taxpayer Identification Number
- Affected Individual
- Aggrieved Individual [HUD]
- Alien Documentation, Identification and Telecommunications Card
- Alien Documentation, Identification and Telecommunications System
