Random numbers that do not match IRS files would likely be rejected early in the e-filing process.
In addition, random numbers may accidently claim another ITIN holder and interfere with another ITIN holder’s tax return.
The IRS states:
What is an ITIN used for?
IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code.
You would need an ITIN if any of the following apply to you:
- You do not have an SSN and are not eligible to obtain one, and
- You have a requirement to furnish a federal tax identification number or file a federal tax return, and
- You are in one of the following categories:
- Nonresident alien who is required to file a U.S. tax return.
- U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return.
- Dependent or spouse of a U.S. citizen/resident alien.
- Dependent or spouse of a nonresident alien visa holder.
- Nonresident alien claiming a tax treaty benefit.
- Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception.
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