Filing with an ITIN --
• The IRS issues ITINs for federal tax purposes, and ITINs should be used for tax reporting only. 
• ITINs do not authorize a person to work in the U.S. or provide eligibility for Social Security benefits.
• If a client presents an ITIN and a Form W-2 showing an SSN, the tax return must be filed on paper.  E-file rules do not permit an Electronic Return Originator (ERO) to alter information on a wage document, and mismatched taxpayer identification numbers will cause an e-filed return to reject.
• If a primary taxpayer, spouse, or both have ITINs, they are ineligible to receive the Earned Income Tax Credit (EITC), even if their dependents have valid SSNs.  If the taxpayer and spouse (if filing jointly) have valid SSNs, only dependents with valid SSNs – not ITINs – qualify to receive EITC.

Seeking an ITIN --
• ITIN applicants must show a federal tax purpose for seeking ITINs.  Most will demonstrate a tax purpose by attaching an original federal tax return to Form W-7, Application for Individual Taxpayer Identification Number (revised Dec. 17, 2003), and mailing, with their proof of identity documents, to the IRS address listed in the Form W-7 instructions.
• In cases where a current year tax return has already been filed that excluded a spouse or dependent who needs an ITIN, the taxpayer should complete Form 1040X, Amended U.S. Individual Income Tax Return, showing the ITIN applicant’s information, and attach it to Form W-7.

See Frequently Asked Questions  for more details on ITINs.