An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) to individuals who do not have, and are not eligible to obtain, a Social Security Number (SSN). It is used for tax reporting purposes only and does not authorize employment or provide eligibility for any public benefits.
ITINs are essential for non-resident aliens, such as foreign students, workers, or spouses of U.S. citizens or residents, who need to file U.S. tax returns. It allows them to pay their taxes legally and avoid penalties and interest charges.