By Bethany Bouw, CPA
Tax season is upon us all which means it is time for those with filing requirements to file their tax returns. Filers with Social Security numbers can file their returns with no concerns about the return being processed to the correct account. The social security number means that the tax information filings and tax returns are tracked to that number. “The process is not as straightforward for those who are ineligible to receive a social security number. There is a specific process for getting an identifying number.
Ineligible for a Social Security Number (SSN)
There is an answer for those that have need of an identifying number for US tax purposes and are ineligible for a SSN. The US government allows for filing a request for an IRS Individual Taxpayer Identification Number (ITIN). The ITIN can be used in place of a SSN to file the US tax return. The applicant can be either a resident alien or a non-resident alien. Both resident and non-resident could need to file to be compliant with US tax law. This number is to be used only for federal tax purposes. The ITIN does not equate to work permission, eligibility for social security, or work for earned income tax credit purposes. Those who are eligible for a SSN are ineligible for an ITIN.