IRS individual taxpayer identification number
IRS individual taxpayer identification number means a taxpayer identifying number issued to an alien individual by the Internal Revenue Service, upon application, for use in connection with filing requirements under this title. The termIRS individual taxpayer identification numberdoes not refer to a social security number or an account number for use in employment for wages. For purposes of this section, the termalien individualmeans an individual who is not a citizen or national of the United States.