Can an employer apply for an ITIN on behalf of an employee?

Short answer: No — an employer cannot apply for an ITIN on behalf of a worker (employee).

Here’s the IRS-correct explanation 👇

✅ Who applies for an ITIN?

An ITIN (Individual Taxpayer Identification Number) is issued to an individual taxpayer, and:

• The individual must apply for it themselves using Form W-7
• The application must include:
  • A completed W-7
  • A federal tax return (unless an exception applies)
  • Original identity documents or certified copies

In other words:

👉 The ITIN belongs to the worker
👉 The worker is the applicant
👉 The employer is not the applicant

🚨 Employers cannot do this

The IRS is very clear on two critical points:

1. ITINs are for federal tax filing — NOT employment authorization
   • An ITIN does not authorize someone to work
   • It cannot be used on Form I-9
2. Employers must NOT accept an ITIN instead of an SSN for employment purposes

That means:

• You can’t hire someone using an ITIN in place of an SSN
• You can’t request or apply for an ITIN so you can put them on payroll

🟡 The ONLY exception (indirect help)

An ITIN application can be submitted by someone else only if:

✔ The business is an IRS Acceptance Agent (AA or CAA)

A Certifying Acceptance Agent is authorized to:

• Help complete the W-7
• Verify documents
• Submit the ITIN application to the IRS on behalf of the applicant

But even then:

➡️ The employee is still the applicant
➡️ The employer is just acting as an IRS-authorized intermediary

🧠 Practical insight (for your tax office – especially with Negozee clients)

If you’re working with workers who:

• Don’t qualify for an SSN
• Need to file taxes

You (as a tax professional):

• Can assist with the W-7
• Can prepare the return
• Can become a CAA and submit it for them

…but you cannot apply as their employer just to get them on payroll.