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Last Updated: 12/23/2015

Individual Taxpayer Identification Number

The IRS issues federal Individual Taxpayer Identification Numbers (ITINs) when a taxpayer isn’t eligible for a Social Security number (or validly declines one). The ITIN is for tax filing purposes only and is not an authorization for an individual to work in the United States.

Filing a Minnesota Tax Return

If you have applied for a federal ITIN, you can’t file a Minnesota tax 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.

Minnesota Tax Credits

If you file with an ITIN, you’re not eligible for the federal Earned Income Credit or the Minnesota Working Family Credit.
However, 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. See IRC Section 21 and MS 290.0674.

Property Tax Refunds

If you file with an ITIN, you may qualify for the Renter Property Tax Refund . But you cannot 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. View the statute, M.S. 273.124, subd 13(c).