An Individual Taxpayer Identification Number is a tax processing number issued by the IRS to individuals who need to file US taxes but are not eligible for a Social Security Number. ITINs are commonly used by non-resident investors who own US real estate, foreign spouses of US citizens, and dependents. Application requires Form W-7 plus a federal tax return. Processing takes 7-11 weeks. ITINs do not authorize work, do not provide eligibility for Social Security benefits, and do not change immigration status. They expire if not used on a tax return for 3 consecutive years.
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