An ITIN is primarily issued to individuals who cannot obtain a Social Security Number (SSN) but have a U.S. tax filing requirement. This includes:
- Nonresident aliens: Foreign individuals who have U.S.-sourced income and are required to file a U.S. federal tax return.
- Undocumented immigrants: Individuals residing in the U.S. without legal authorization but have a U.S. tax filing obligation.
- Dependents of U.S. citizens or residents: Children or spouses who cannot obtain an SSN and are claimed as dependents on a U.S. tax return.
