Individual Taxpayer Identification Numbers (ITIN)

 

Form W-7 - application for an Individual Taxpayer Identification Number (ITIN)

Form W-7 Instructions

Foreign nationals who are not authorized to work in the United States because of the type of visa status they hold, are not eligible to receive social security numbers. (This includes all spouses and dependents on F-2 visas as well as those individuals in B visa status.)

Individuals who are not eligible for social security numbers may apply instead for an Individual Taxpayer Identification Number (ITIN). An ITIN is available from the Internal Revenue Service (IRS), which also has a branch office in the Federal Building in Portsmouth. An application for an ITIN is made on IRS Form W-7.

We strongly recommend that you have your dependents apply for the ITIN if they are not eligible for a social security number since a taxpayer ID number must be indicated on your U.S. income tax return which you must file each year. (See the section on taxes for more information on income tax returns.)