On March 3, 2021, the SBA issued a revised Interim Final Rule (IFR) permitting self-employed with an ITIN to apply for PPP loans.

Question # 64 of the revised IFR reads as follows:

Q 64. If an owner of an applicant, or a sole proprietor, self-employed individual, or
independent contractor has an Individual Taxpayer Identification Number (ITIN) instead
of a Social Security Number (SSN), can they use the ITIN on the Borrower Application
Form for a PPP loan and the forms to apply for loan forgiveness?

Yes. If an owner of an applicant, or a sole proprietor, self-employed
individual, or independent contractor has an ITIN instead of an SSN, they may use the
ITIN on the PPP Borrower Application Form (SBA Forms 2483 and 2483-SD, or
lender’s equivalent) and the PPP Loan Forgiveness Application Forms (SBA Forms
3508, 3508EZ, and 3508S, or lender’s equivalent). An ITIN is a tax processing number
only available to certain nonresident and resident aliens, their spouses, and dependents
who cannot get an SSN. It is a 9-digit number, beginning with the number “9”, formatted
like an SSN (NNN-NN-NNNN). To be eligible for a PPP loan or to receive loan
forgiveness, the applicant must meet all eligibility criteria and PPP requirements, which
includes the requirement that the principal place of residence for a sole proprietor, self-employed individual, or independent contractor must be in the United States.