Glossary · US Tax
ITIN
An ITIN is a US tax identification number for people who must file or be reported on a US return but are not eligible for a Social Security Number — for example a non-US spouse or dependent of an American in the UK.
Individual Taxpayer Identification Number
In more detail
The ITIN is issued by the IRS for tax purposes to individuals who need a US taxpayer number but cannot get a Social Security Number. For cross-border families it commonly arises when an American abroad wants to include a non-US spouse on a joint return or claim a dependent. It is obtained on Form W-7, usually submitted with the tax return and certified identity documents, and does not confer work authorisation or immigration status.
Read more
Does ITIN apply to your situation?
Cross-border tax turns on the detail of your circumstances. Book a consultation and we'll tell you exactly where you stand.