
Individual Taxpayer Identification Number (ITIN) is a nine-digit tax identification number for those required by the Internal Revenue Service to have a TIN but ineligible for a Social Security Number (SSN), including both resident aliens and non-resident aliens. An ITIN is for tax reporting and filing purposes and does not grant the bearer a right to work. The first digit of an ITIN is 9, and it will have a 7 or 8 in the 4th digit position, e.g. 9XX-8X-XXXX.