Who is required to obtain an ITIN?

An Individual Taxpayer Identification Number (ITIN) is specifically designed for individuals who are not eligible to obtain a Social Security number (SSN) but still need to file taxes in the United States. This typically includes foreign nationals and other individuals who have tax obligations but do not have authorization to work in the U.S.

Individuals needing an ITIN often include non-resident aliens who are required to file a U.S. tax return, as well as resident aliens who are filing taxes under provisions that apply to them but do not qualify for a Social Security number.

Citizens with an SSN do not require an ITIN because they already have the appropriate identification number for tax purposes. Permanent residents, who have a valid SSN due to their residency status, similarly do not need an ITIN. Students studying abroad may have different tax requirements and may not need an ITIN unless they fall into the category of non-resident aliens with specific tax obligations to the U.S.

Thus, the requirement for obtaining an ITIN clearly aligns with individuals who are not eligible for an SSN, reinforcing that option as the correct choice.