ITIN Basics: What It Is and What It Is Not

An Individual Taxpayer Identification Number (ITIN) is a 9-digit number. The IRS issues it when you need a U.S. taxpayer identification number for federal tax purposes, but you are not eligible for a Social Security number (SSN). It begins with the number 9. IRS: Individual taxpayer identification number (ITIN)

Who needs an ITIN

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 you:

Are legally required to file a U.S. federal income tax return.
Want to claim a refund or an allowable tax benefit, or report income by filing a tax return.
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 tax return with all zero entries generally does not show a federal tax purpose. In that case, you do not need to file or apply. IRS: ITIN

What an ITIN is for

An ITIN is issued for federal tax purposes only. Some allowable tax benefits can be claimed with an ITIN, such as the premium tax credit, the child and dependent care credit, and the credit for other dependents. IRS: ITIN

What an ITIN does not do

An ITIN does not:

Qualify you for Social Security benefits or the Earned Income Tax Credit.
Provide or change your immigration status.
Authorize you to work legally in the U.S.
Serve as identification outside the federal tax system.

Tax status and immigration status are different. You can be a resident alien for federal tax purposes and still not be a lawful permanent resident. IRS: ITIN · IRS: ITIN application FAQs

How to apply

Your ITIN application package has three parts:

Form W-7, Application for IRS Individual Taxpayer Identification Number. Each person applying needs a completed Form W-7.
A U.S. federal income tax return, Form 1040 or Form 1040-NR. Leave the SSN area blank for each ITIN applicant. The IRS writes in the assigned ITIN.
Supporting documents that prove identity and foreign status.

Mail the package to the address in the Form W-7 instructions. IRS: How to apply for an ITIN · IRS: About Form W-7

You can also apply in person, at an IRS Taxpayer Assistance Center with ITIN services, at a Volunteer Income Tax Assistance (VITA) site with ITIN services, or with an IRS-authorized agent. A Certifying Acceptance Agent can authenticate most supporting documents and return them at the end of your appointment. An Acceptance Agent can help complete and mail your Form W-7, but it cannot authenticate most documents. Acceptance agents include colleges, financial institutions, and accounting firms. IRS: ITIN acceptance agents

Supporting documents

Your documents must prove your identity and your foreign status. You can submit either:

A valid passport. An original or a certified copy is accepted. A passport alone is enough.
Two documents. One must prove identity and the other must prove foreign status. One of them must show your photo.

Dependents under age 14 (or under age 18 if a student) do not need a photo document. IRS: ITIN supporting documents

Your documents must be current on the day you submit your package. The IRS does not accept notarized documents. You can send originals or certified copies. A certified copy carries the official seal of the agency that issued the original. Make sure copies are clear and free of marks, because unclear documents can cause a rejection. IRS: ITIN supporting documents

Dependent applicants generally must also prove U.S. residency, unless an exception applies. A valid passport with a date of entry into the U.S. can serve as proof. IRS: ITIN supporting documents

After you apply

Allow 7 weeks for the IRS to notify you about your application. It can take 9 to 11 weeks during tax season (January 15 to April 30) or if you applied from overseas. IRS: How to apply for an ITIN

You may receive one of three notices:

CP565: Your ITIN was assigned. You do not need to take further action.
CP566: The IRS needs more information.
CP567: Your application was rejected. You must resubmit it.

You cannot have both an ITIN and an SSN. If you get an SSN, stop using your ITIN for tax purposes and notify the IRS so your records can be combined. IRS: ITIN

Renewing an expired ITIN

An ITIN expires if it is not used on a U.S. federal tax return for three consecutive tax years. You must renew it if it will be included on a federal tax return. You do not need to renew it if it is used only on information returns, such as Form 1099. IRS: How to renew an ITIN

To renew, complete Form W-7 and check the box to renew an existing ITIN. If you changed your legal name, include a document such as a marriage certificate or a court order. IRS: How to renew an ITIN

Common mistakes

Thinking an ITIN is a work permit or proof of status. It is not. IRS: ITIN
Sending Form W-7 without the documents it requires. IRS: ITIN supporting documents
Sending a passport that has already expired on the date you submit. IRS: ITIN supporting documents
Sending Form W-7 with an estimated tax payment voucher. Do not send the form with the voucher. Write "ITIN TO BE REQUESTED" where an SSN or ITIN is asked. IRS: ITIN application FAQs

Questions and answers

Can I get an ITIN if I am eligible for an SSN? No. An ITIN is for people who are not eligible for an SSN. IRS: ITIN

Do I need an ITIN to ask for an extension or pay estimated tax? No. IRS: How to renew an ITIN

The IRS also offers Form W-7(SP), a Spanish-language version of the application. IRS: Taxpayer identification numbers (TIN)

General education only, not tax advice. Immigration questions are outside this guide.

If you want to see the process from start to finish, See how it works.

Sources: IRS: Individual taxpayer identification number (ITIN) (https://www.irs.gov/tin/itin/individual-taxpayer-identification-number-itin); IRS: About Form W-7 (https://www.irs.gov/forms-pubs/about-form-w-7); IRS: Taxpayer identification numbers (TIN) (https://www.irs.gov/tin/taxpayer-identification-numbers-tin); IRS: How to apply for an ITIN (https://www.irs.gov/tin/itin/how-to-apply-for-an-itin); IRS: ITIN supporting documents (https://www.irs.gov/tin/itin/itin-supporting-documents); IRS: How to renew an ITIN (https://www.irs.gov/tin/itin/how-to-renew-an-itin); IRS: ITIN application FAQs (https://www.irs.gov/tin/itin/itin-application-frequently-asked-questions); IRS: ITIN acceptance agents (https://www.irs.gov/tin/itin/itin-acceptance-agents) This is general information, not advice about your specific return.

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