Learn about the differences between the Individual Taxpayer Identification Number (ITIN) and the Foreign Tax Identification Number (FTIN).
The Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the Internal Revenue Service in the United States (IRS). Through the ITIN, citizens in the United States can pay taxes or request tax refunds.
On the other hand, the FTIN is the number corresponding to foreigners, this refers to the number issued by the tax collecting entity in the person's country of origin.
Resident or non-resident foreigners normally have to pay taxes in the United States, although this depends on their lucrative activities in the country. The ITIN can be processed even by migrants without documents.
However, if you are a foreigner and you are not a taxpayer in the United States, you must let the IRS know by completing one of their forms. In which you will be required to include your FTIN: https://www.irs.gov/pub/irs-pdf/fw8ben.pdf
