Definition

An ITIN is issued by the IRS to individuals who have U.S. tax obligations but cannot get a Social Security number, such as certain dependents or nonresident filers. It is used only for tax processing and does not authorize work or confer immigration status. It allows filing returns and claiming certain benefits.

1. Form 1040-NR

   The U.S. tax return filed by nonresident aliens.
2. Resident Alien vs. Nonresident Alien

   IRS tax categories that determine whether you are taxed on worldwide or only U.S. income.
3. Self-Employment Tax

   The Social Security and Medicare tax paid by the self-employed on their net earnings.