Individuals who are not eligible for an SSN but need to file a federal tax return can apply for an ITIN. This includes nonresident aliens, resident aliens, and other foreign nationals who receive income from U.S. sources, for example, if they are entitled to claim a tax treaty benefit. Additionally, dependents of U.S. citizens or resident aliens who do not qualify for an SSN may also be eligible for an ITIN.
It’s important to note that an ITIN does not grant an individual the right to work in the United States, nor does it provide eligibility for Social Security benefits or the Earned Income Tax Credit (EITC). An ITIN is solely used for tax purposes and not for changing immigration status.
The time it takes to receive an ITIN varies depending on the time of year and the volume of applications received by the IRS. In general, it usually takes seven (7) weeks to receive an ITIN after submitting Form W-7 and supporting documentation. However, during peak filing season, the process may take longer.