An ITIN is issued for federal tax filing purposes only and doesn’t entitle you to social security benefits nor does it make you eligible for the earned income credit. The ITIN creates no inference concerning your immigration status or your right to work in the United States.

Examples of Individuals Who Need an ITIN:

• A nonresident alien individual claiming a tax treaty benefit.
• A nonresident alien filing a U.S. tax return.
• A resident alien (who is treated as a resident alien for income tax purposes based
  on his or her days of presence in the United States) who files a U.S. tax return.
• A resident or nonresident alien individual who can be claimed as a dependent of a U.S. citizen or resident alien on a U.S. tax return.
• A resident or nonresident alien spouse who isn’t filing a U.S. federal tax return
  (including a joint return) but who can be claimed as a dependent on a U.S. tax return.
• A resident or nonresident alien electing to file a joint tax return with a spouse who
  is a U.S. citizen or resident alien.
• A nonresident alien student, professor, or researcher filing a U.S. tax return or
  claiming an exception.
• A resident or nonresident alien individual who can be claimed as a dependent or a spouse of a nonresident alien U.S. visa holder.

A taxpayer identification number (TIN) is required on all returns, statements, and other tax-related documents and you must provide it upon request to any other person who needs it to comply with the tax law.

Topic No. 857 Individual Taxpayer Identification Number (ITIN) Internal
Revenue Service. Available at: https://www.irs.gov/es/taxtopics/tc857