Can I use an ITIN to file form W-2?

An ITIN (Individual Taxpayer Identification Number) cannot be used to file paper or electronic W-2 forms.  ITINs are formatted similar to an SSN but begin with the number 9 and have the number 7 or 8 as the fourth digit.  For more information, see section 4 of Publication 15 (Circular E).

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