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Last Updated: 4/24/2018

Individual Taxpayer Identification Number

The Internal Revenue Service issues you a federal Individual Taxpayer Identification Number (ITIN) when you are not eligible for a Social Security number or validly decline one. The ITIN is for tax filing purposes only and is not an authorization to work in the United States.
 

When can I file a Minnesota income tax return if I applied for an ITIN?

You cannot file a Minnesota return until you receive the ITIN authorization letter and complete a federal return. You must use the same filing status on your Minnesota return as you did on your federal return. 
 

What credits may I claim if I file with an ITIN?

You may qualify for the Minnesota Child and Dependent Care Credit or the K-12 Education Credit if you have a “qualified child (or dependent)” living with you. You may qualify also for the Renter’s Property Tax Refund.
 
You do not qualify for the federal Earned Income Credit or the Minnesota Working Family Credit. You also do not qualify for the Homestead Credit Refund (for Homeowners) because you must have a valid Social Security number to claim homestead classification — which is required for the homeowner’s refund. For more information, see Minnesota Statute 273.124, subdivision 13(c).