Paying Nonresident Employees
 

An Individual Taxpayer Identification Number (ITIN) is used for individuals who do not qualify for a Social Security Number and must file a tax return or receive exemption from taxes under a tax treaty.


The ITIN does not entitle the recipient to Social Security benefits or give the right to work in the United States. To apply for an ITIN, an individual must complete IRS form W-7.


Please refer to www.irs.gov and Publication 1915 for more information.