A Personal Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to people who are required to have a U.S. taxpayer identification number but do not have one and are not eligible to obtain a Social Security number (SSN) from the Social Security Administration (SSA) .
Anyone who lives in the United States and is not eligible to obtain a Social Security number is eligible to receive an ITIN to pay their taxes, as is a United States Resident Alien who generates income in the country.
The ITIN can also be applied to family members who are dependents on an individual tax return.