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ITIN

Individual Taxpayer Identification Number IRS Certifying ITIN Acceptance Agents People who are required to have a taxpyer identification number for tax and reporting purposes. Any individual who is not eligible to obtain an Social Security Number (SSN) but who must furnish an Individual Taxpayer Identification Number must apply for an ITIN on Form W-7. Most nonresident students and scholars cannot claim family members as dependents. Any family member who can be claimed as a dependent must have an Individual Taxpayer Number (ITIN). Family members who are not eligible for a Social Security Number (SSN) can apply for an identification number on Form W-7.