Taxpayer Identification Section

Taxpayer Identification Numbers

Every individual return filed with the IRS must show a taxpayer identification number. This can be either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). Every dependent listed on the return must also have a taxpayer identification number.

The Social Security Administration issues Social Security numbers to:

• U.S. citizens
• Aliens who have work authorization

Everyone eligible for an SSN should apply for one. Anyone who is not eligible for an SSN and who needs an identification number should file Form W-7, Application for IRS Taxpayer Identification Number or Form W-7(SP) with their tax return.

Form 8843 does not require an identification number. A student or scholar who is not required to file a return does not need an identification number to file Form 8843.