U.S. Individual Taxpayer Identification Number is your personal identifier in the US tax system. ITIN is mandatory for anyone who is required to pay taxes and can’t have the SSN (Social Security Number).
Who needs an ITIN?
You need an ITIN number If you are a resident foreigner or a foreign citizen without SSN and need to file taxes and are planning plan to start a business in the US.
How to get it?
To get it, you need to send your original passport to the IRS, or you can hire a CAA (Certifying Acceptance Agent). He can certify your passport for you so that you don’t have to send your original passport.
When does the ITIN expire?
It generally does not have an expiration date, but if you don’t use it for 3 years, you have to renew it.
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