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Division of Taxation

Individual Taxpayer Identification Number - (Federal Form W-7)

You are required to use your Social Security number or ITIN (Individual Taxpayer Identification Number) for identification purposes on your New Jersey tax return. You must use the same identification number that you use for federal income tax purposes.

If you are not eligible for a Social Security number, you must file federal Form W-7 with the Internal Revenue Service to get an Individual Taxpayer Identification Number (ITIN).

If you will know your identification number by the return due date, you should file your Income Tax return the same way as you are filing for federal income tax purposes.

If you (or your spouse/CU partner) have applied to the IRS, but have not received a Taxpayer Identification Number by the return due date, you will need to provide a copy of Form W-7 when you file your New Jersey return. You also could consider filing an extension, and submit your return once you receive your identification number. If you choose to file an extension, remember that there is no extension of time to pay the tax due. You must meet the eligibility requirements for your extension to be granted.

Note: You cannot use a copy of Form W-7 (or W-7A) in place of a valid Social Security number, ITIN, or ATIN for a dependent.


Last Updated: Monday, 12/04/23