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IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN. Other examples of individuals who need ITINs include: â¢ A nonresident alien required to file a U.S. tax return.
What is an Internal Transaction Number (ITN)? The Internal Transaction Number (ITN) is the AES generated number assigned to a shipment confirming that the EEI was accepted and is on file in the AES. If you wish to receive automatic updates to this Q&A, select Subscribe to Updates on the left side of this screen.