Regardless of immigration status, both resident and nonresident immigrants may have Federal tax return and payment responsibilities under the Internal Revenue Code. Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception. An ITIN application cannot be filed electronically. The application must be attached to a valid federal income tax return.
The ITIN program was created in 1996 for the purpose of allowing tax return filing by individuals without a Social Security account number.