ITIN explained: what it is, who needs one, and how to apply

Step 1 — Understand what an ITIN is, and what it is not

An ITIN (Individual Taxpayer Identification Number) is a 9-digit number from the IRS, the U.S. tax agency. It is for people who need a U.S. taxpayer identification number for federal tax purposes but are not eligible for a Social Security number (IRS — ITIN).

The IRS issues an ITIN for federal tax purposes only. According to the IRS, an ITIN does not (IRS — ITIN):

• authorize you to work legally in the U.S.;
• give you an immigration status or change the one you have;
• qualify you for Social Security benefits or the Earned Income Tax Credit;
• serve as identification outside the federal tax system.

Keep this list in mind. If someone tells you an ITIN is a work permit or a way to get papers, that is not what the IRS says.

One more thing that can be confusing: the IRS uses the words “resident” and “nonresident” in a tax sense. Your tax status is different from your immigration status — for example, you can be a resident for tax purposes without being a green card holder (IRS — ITIN FAQ). IRS Publication 519, U.S. Tax Guide for Aliens explains how the IRS decides this.

Step 2 — Check whether you need an ITIN or a Social Security number

The IRS says you need an ITIN if you have a federal tax purpose and you are not eligible for an SSN. You have a federal tax purpose when, for example, you (IRS — ITIN):

• are legally required to file a U.S. federal income tax return;
• want to file a return to claim a refund or a tax benefit, or to report income;
• can be claimed as a spouse or dependent for an allowable tax benefit;
• must give a tax identification number for another federal tax purpose.

A spouse or dependent can get an ITIN only if they can be claimed for an allowable tax benefit or file their own tax return. The IRS lists those benefits on its ITIN page. The IRS also says that residents and nonresidents, and their spouses and dependents, can apply regardless of immigration status (IRS — ITIN).

You don’t need an ITIN if you can get an SSN. The IRS lists U.S. citizens, green card holders, people with a U.S. work visa (because they qualify for an SSN) and anyone else eligible for an SSN (IRS — ITIN). The Form W-7 instructions add (IRS — Instructions for Form W-7):

• if you have an SSN application pending, don’t file Form W-7;
• if you have a U.S. visa that’s valid for work, apply for an SSN first. You can get an ITIN only if the Social Security Administration denies you an SSN and you attach the denial letter. The instructions list some exceptions for students and researchers.

To learn how the SSN works, see our guide on getting a Social Security number.

Step 3 — Prepare your application package

The IRS calls it your “ITIN application package.” It has three parts (IRS — How to apply):

1. Form W-7, Application for IRS Individual Taxpayer Identification Number. Each family member who applies needs their own form. You can download it from the IRS’s Form W-7 page. If you’d like IRS letters about your ITIN in Spanish, there is a Spanish version, Form W-7(SP) (IRS — Instructions for Form W-7).
2. A U.S. federal income tax return (Form 1040 or Form 1040-NR), unless you meet one of the exceptions in the W-7 instructions. Leave the SSN area blank for each ITIN applicant; the IRS writes in the number when it assigns it. The IRS asks you to put the return inside the ITIN package, not file it separately (IRS — ITIN).
3. Supporting documents that prove your identity and your “foreign status” — your connection to a country outside the U.S.

What the IRS says about documents (IRS — ITIN supporting documents):

• They must be originals or certified copies, and current (not expired) on the day you apply.
• A certified copy comes from the agency that issued the original and has its official seal. Notarized copies are not accepted, except in a narrow case for some military families.
• A valid passport is the only document that works on its own. Without one, you need two documents from the IRS list (it accepts 13 in total), and one of them must have your photo. Young dependents are an exception to the photo rule.
• Dependents usually must also prove they live in the U.S. The IRS page explains which documents count at each age.
• Documents must be clear and free of marks or damage. Otherwise, your application may be rejected.

Two things you can do without an ITIN: ask for more time to file (Form 4868) and make estimated tax payments. On those forms, the IRS says to write “ITIN TO BE REQUESTED” where the number goes (IRS — ITIN).

Step 4 — Choose how to apply: by mail or in person

By mail. You send the whole package to the IRS ITIN Operation in Austin, Texas. For the U.S. Postal Service, the IRS gives this address: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Private delivery services use a different address. Check the IRS page before you mail anything (IRS — How to apply).

If you mail original documents, the IRS sends them back to the mailing address on your Form W-7. That can take up to 60 days. If you need your documents sooner, the IRS suggests certified copies or applying in person (IRS — ITIN supporting documents).

In person. Here you can get most documents checked (“authenticated”) and handed back at the end of your appointment. The IRS lists four options (IRS — How to apply):

• IRS Taxpayer Assistance Center (TAC) with ITIN services — free, in the U.S. Staff review your completed W-7 (they don’t fill it out for you), check most documents, give them back, and mail your package. Call 844-545-5640 for an appointment; the IRS says it may take several weeks to get one. Each family member who is applying must come in person (IRS — TACs with ITIN services). School and medical records for dependents can’t be checked there; they must be mailed with the package.
• Volunteer Income Tax Assistance (VITA) site with ITIN services — free, at select sites in some states. Certifying Acceptance Agents at these sites can help complete and review your W-7, check most documents, mail your package and, if you qualify, prepare your tax return for free (IRS — VITA sites with ITIN services).
• Certifying Acceptance Agent (CAA) — approved by the IRS, in the U.S. and abroad. Fees vary. A CAA can complete and review your W-7, check most documents and return them right away, and work with the IRS if there’s a problem.
• Acceptance Agent — also approved by the IRS, with fees that vary. They help with the W-7, but they don’t authenticate documents; they mail them to the IRS.

Agents can’t check every document. For example, a CAA can’t authenticate documents for dependents other than passports and birth certificates; those must be mailed with the package (IRS — How to apply). The IRS keeps a list of approved acceptance agents, by state and by country.

Step 5 — After you apply

• Waiting time: allow 7 weeks for the IRS to tell you the status of your application, or 9 to 11 weeks during tax season (January 15 to April 30) or if you applied from abroad. If you hear nothing by then, contact the IRS (IRS — ITIN).
• Letters you may get (IRS — How to apply):
  • CP565 — your ITIN has been assigned; you don’t need to do anything else;
  • CP566 — the IRS needs more information;
  • CP567 — your application was rejected, and you must send it again.
• If you move before you get your ITIN, contact the IRS. If you mailed original documents and don’t have them back within 60 days, contact the IRS (IRS — ITIN).
• IRS phone help for individuals: 800-829-1040 in the U.S. (7 a.m. to 7 p.m. local time) or 267-941-1000 from abroad (not toll-free) (IRS — ITIN).

Step 6 — Keep your ITIN working

It can expire. If your ITIN isn’t used on a U.S. federal tax return for 3 tax years in a row, it expires on December 31 after the third year. You can check your tax records in your IRS Online Account (IRS — How to renew).

You renew it only when you need it. According to the IRS (IRS — How to renew):

• you must renew an expired ITIN only if it will be on a federal tax return;
• if it appears only on information returns that report payments to you (like Form 1099), you don’t need to renew it;
• filing with an expired ITIN can delay your return, and you may not be able to claim certain credits;
• to renew, you follow the same steps as a new application and check the box “Renew an existing ITIN” on Form W-7.

If you later get an SSN, the ITIN stops. You can’t have both. The IRS says to stop using your ITIN, use your SSN for taxes, and tell the IRS — by mail or at a local IRS office — so it can combine your tax records under your SSN. If you don’t, you may not get credit for all the wages and withheld taxes on your records (IRS — ITIN). Don’t renew an ITIN once you have an SSN (IRS — How to renew).

If your legal name changes, the IRS asks you to send a letter explaining the change, with a document such as a marriage certificate or court record (IRS — ITIN).