ITIN

If you need to file a federal tax return, but are not eligible for a Social Security Number, you must obtain an Individual Taxpayer Identification Number (ITIN) from the IRS. Although it sounds simple, the ITIN process can be complex.

Also, with new requirements under the PATH Act, taxpayers who have not used an ITIN on a tax return in the last three years must renew their tax ID number before filing a 2018 tax return.