Individual Taxpayer Identification Number
E127293
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to individuals who need a U.S. taxpayer identification number but are not eligible for a Social Security number.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Individual Taxpayer Identification Number canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T1097457 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Individual Taxpayer Identification Number Context triple: [Social Security number, relatedConcept, Individual Taxpayer Identification Number]
-
A.
Social Security number
A Social Security number is a unique nine-digit identifier issued to U.S. residents primarily for tracking earnings and determining eligibility for government benefits, and widely used for identification in financial and legal contexts.
-
B.
National Insurance number
A National Insurance number is a unique personal identifier used in the United Kingdom’s social security and tax systems to track an individual’s contributions and entitlements.
-
C.
Special ID
Special ID is a Chinese action film featuring Jing Tian in a prominent role alongside Donnie Yen.
-
D.
Internal Revenue Service
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
-
E.
Known Traveler Number system
The Known Traveler Number system is a U.S. trusted traveler identification program that allows pre-approved passengers to receive expedited security screening at airports.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Individual Taxpayer Identification Number Target entity description: An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to individuals who need a U.S. taxpayer identification number but are not eligible for a Social Security number.
-
A.
Social Security number
A Social Security number is a unique nine-digit identifier issued to U.S. residents primarily for tracking earnings and determining eligibility for government benefits, and widely used for identification in financial and legal contexts.
-
B.
National Insurance number
A National Insurance number is a unique personal identifier used in the United Kingdom’s social security and tax systems to track an individual’s contributions and entitlements.
-
C.
Special ID
Special ID is a Chinese action film featuring Jing Tian in a prominent role alongside Donnie Yen.
-
D.
Internal Revenue Service
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
-
E.
Known Traveler Number system
The Known Traveler Number system is a U.S. trusted traveler identification program that allows pre-approved passengers to receive expedited security screening at airports.
- F. None of above. chosen
Statements (52)
| Predicate | Object |
|---|---|
| instanceOf |
U.S. federal tax identifier
ⓘ
tax identification number ⓘ |
| abbreviation | ITIN ⓘ |
| administeredUnder |
Internal Revenue Code
ⓘ
surface form:
U.S. Internal Revenue Code
|
| applicationForm | Form W-7 ⓘ |
| applicationMethod |
application through IRS-authorized Certifying Acceptance Agent
ⓘ
in-person application at IRS Taxpayer Assistance Center ⓘ mail-in application with Form W-7 ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| distinctFrom |
Adoption Taxpayer Identification Number
ⓘ
Employer Identification Number ⓘ Social Security Number ⓘ |
| documentationRequired |
original documents or certified copies from issuing agency
ⓘ
proof of foreign status ⓘ proof of identity ⓘ |
| eligibilityCriterion |
applicant has a federal tax filing or reporting requirement
ⓘ
applicant is a U.S. resident alien based on days present in the United States and required to file a U.S. tax return ⓘ applicant is a dependent or spouse of a U.S. citizen or resident alien ⓘ applicant is a dependent or spouse of a nonresident alien visa holder ⓘ applicant is a nonresident alien required to file a U.S. tax return ⓘ applicant is not eligible for a Social Security Number ⓘ |
| expirationPolicy |
may expire if not used on a federal tax return for three consecutive tax years
ⓘ
some ITINs issued before 2013 were subject to scheduled expirations and renewals ⓘ |
| format |
nine-digit number
ⓘ
pattern 9XX-7X-XXXX or 9XX-8X-XXXX or 9XX-9X-XXXX ⓘ |
| governingInstructions | Instructions for Form W-7 ⓘ |
| governingPublication | IRS Publication 1915 ⓘ |
| introducedBy | Internal Revenue Service ⓘ |
| introducedFor | improving tax compliance among individuals without Social Security Numbers ⓘ |
| issuedBy | Internal Revenue Service ⓘ |
| language | English ⓘ |
| legalLimitation |
does not authorize work in the United States
ⓘ
does not change immigration status ⓘ does not provide eligibility for Earned Income Tax Credit ⓘ does not provide eligibility for Social Security benefits ⓘ |
| numericRange |
always begins with the digit 9
ⓘ
fourth and fifth digits range from 70 to 88, 90 to 92, or 94 to 99 depending on issuance period ⓘ |
| purpose |
federal tax reporting
ⓘ
tax processing ⓘ |
| regulator |
United States Department of the Treasury
ⓘ
surface form:
U.S. Department of the Treasury
|
| renewalForm | Form W-7 (renewal) ⓘ |
| typicalHolder |
dependents of U.S. taxpayers who are not eligible for Social Security Numbers
ⓘ
nonresident alien individuals ⓘ resident aliens not eligible for Social Security Numbers ⓘ |
| usedFor |
being claimed as a dependent on a U.S. tax return
ⓘ
claiming tax treaty benefits ⓘ filing U.S. federal tax returns ⓘ opening interest-bearing bank accounts for tax reporting ⓘ reporting income to the IRS ⓘ reporting investment income ⓘ reporting self-employment income ⓘ |
| validity | does not expire if used on a tax return at least once in three consecutive tax years (policy subject to change) ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Individual Taxpayer Identification Number Description of subject: An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to individuals who need a U.S. taxpayer identification number but are not eligible for a Social Security number.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.