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Fernando, Rios-Avila ; Julie L., Hotchkiss ; Myriam, Quispe-Agnoli ; Fernando, Rios-Avila ; Julie, Hotchkiss ; Myriam, Quispe-Agnoli. (2012) The wage impact of undocumented workers.
In: FRB Atlanta Working Paper. RePEc:fip:fedawp:2012-04.
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In 1996 the Internal Revenue Service (IRS) introduced the Individual Tax Identification Number (ITIN) to allow individuals who had income from the U.S. to file a tax return (the first ITIN was issued in 1997). It is simply a tax processing number, and does not authorize an individual to work in the U.S. Employers are instructed by the IRS to not accept an ITIN in place of a SSN for employee identification for work. An ITIN is only available to resident and nonresident aliens who are not eligible for U.S. employment and need identification for other tax purposes.iii ITIN numbers have a 9 in the first digit of the Area Number and a 7 or 8 in the first digit of the Group Number. Anyone with this numbering scheme will be identified as having an invalid Area Number; the percent of SSNs with high area numbers that also match the ITIN numbering scheme has risen from about one percent in 1997 to over 60 percent by the end of 2006.
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