An Individual Taxpayer Identification Number (ITIN), also known as the W7 form, is a nine-digit number issued by the IRS to certain residents and nonresidents who are required for U.S. tax pirposes to have a U.S. taxpayer identification number.
People who are required to have a taxpayer identification number for tax and reporting purposes. Any individual who is not eligible to obtain a Social Security Number (SSN) but who must furnish an Individual Taxpyer Idendification Number must apply for an ITIN on form W7. Any family members who can be claimed as a dependent must have Individual Taxpayer Identification Number (ITIN). Family members who are not eligible for a Social Security Number (SSN) can apply for an identification number.