Yes — an Individual Taxpayer Identification Number (ITIN) is issued by the IRS to people who need to file U.S. tax returns but are not eligible for a Social Security number. This includes non-resident aliens who earn U.S.-source income, foreign nationals, and their spouses and dependents. You apply for an ITIN by submitting Form W-7 along with your tax return and proof of identity and foreign status. ITINs do not authorize work in the U.S. and do not make you eligible for Social Security benefits or the Earned Income Tax Credit. ITINs expire if not used on a federal return for three consecutive years.