Choose the answer that accurately completes the following sentence. The IRS issues ITINs in order to:

Assist taxpayers who want to become U$.$S$.$ citizens.

Help taxpayers comply with federal tax filing obligations and obtain certain tax benefits.

Provide an alternative to taxpayers who do not want to apply for an SSN so their employer can report their wages to the government.

Serve as a source of identification for nonresident aliens who are seeking work in the U$.$S$.$