The Internal Revenue service has issued a new rule calling for the establishment of an individual taxpayer identification number system. The IRS expects to launch the system by July. The Individual Taxpayer Identification Number (“ITIN”) system will assign a taxpayer identification number to aliens who for one reason or another do not have a social security number. Federal rules require a person to list a taxpayer identification or social security number on tax returns. The new taxpayer identification number will not be able to be used as a substitute for a social security number.
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