What an ITIN is and what it is for

The ITINITIN (Individual Taxpayer Identification Number)An ITIN is a nine-digit number the IRS, the federal tax agency, issues to people who need a U.S. taxpayer identification number to file taxes and are not eligible for a Social Security number. It is for tax purposes only: it does not authorize you to work in the United States, does not qualify you for Social Security benefits or the Earned Income Tax Credit, and says nothing about your immigration status. You apply with Form W-7, and it expires if it goes unused for several years. Some lenders accept an ITIN for a mortgage.See the full definitionClose is the number the IRS gives to people who must meet federal tax obligations and cannot get a Social Security number. Many myths surround it. This guide is for you if you have no SSN, if someone in your family needs one, or if you have an old ITIN and do not know whether it still works. You will see what it is, what it does and does not do, who can apply, how to apply, how long it takes and when it expires, based on what the IRS publishes.

Make up the ITIN, and only the IRS issues it

9 digits¹

What the IRS asks you to allow; 9 to 11 in tax season

7 weeks²

In a row without using it on a return, and it expires

3 tax years³

Documents the IRS accepts; the passport is the only one that works alone

13⁴

What it is exactly

The ITIN (Individual Taxpayer Identification Number) is a 9-digit number the IRS issues if you need a taxpayer number for federal tax purposes and you are not eligible for a Social Security number.¹ It is a tax number. The form’s instructions repeat it: the ITIN is for federal tax purposes only and does not change your immigration status or your right to work.⁴

What is a “federal tax purpose”? According to the IRS, you have one in four cases: the law requires you to file a federal tax returntax returnA tax return is the yearly form you use to report your income to the IRS and figure the tax you owe, so you can pay what is due or get a refund. The federal return for individuals is Form 1040. In general you must file if your gross income is above the minimum the IRS sets for your filing status, or if you had a certain amount of net earnings from self-employment; even when you do not have to, filing can pay off. You need your SSN or ITIN, and those of everyone else on the return, plus documents such as your W-2s and 1099s.See the full definitionClose; you want to claim a refund or a tax benefit, or report income, by filing a return; you can be claimed as a spouse or dependent for an allowable tax benefit; or you must provide a taxpayer number for another tax purpose. A return with all zero entries generally does not show a tax purpose.¹

If you are a resident or nonresident alien, or their spouse or dependent, you can apply for an ITIN regardless of your immigration status. U.S. citizens, permanent residents (green card holders) and anyone who can get an SSN do not need one.¹

ITIN and Social Security number: not the same thing

Both have nine digits and both go on your tax return, but they do not do the same things. And you cannot have both at once.¹

ITIN and Social Security number, side by side

Issued by the IRS

ITIN

• A 9-digit number for federal taxes only.¹
• You apply with Form W-7, regardless of your immigration status.¹
• It gives no work authorization, Social Security benefits or Earned Income Tax Credit.¹
• It is not identification outside the tax system.¹
• It expires if you go three tax years in a row without using it on a return.³

Issued by Social Security

Social Security number (SSN)

• Citizens and people admitted for permanent residence or employment can get one.⁴
• You request it from the Social Security Administration with Form SS-5.⁴
• If you can get one, or your application is pending, do not apply for an ITIN.⁴
• Once you get it, you stop using the ITIN and tell the IRS so it combines your records.¹

The ITIN is for people who must meet tax obligations and cannot get an SSN; never both at once.¹

If you are eligible for a Social Security numberSocial Security number (SSN)A Social Security number (SSN) is the nine-digit number on a Social Security card. It is issued by the Social Security Administration (SSA), a federal agency, and you need it to work and to collect government benefits. The IRS also uses it as your taxpayer identification number on tax returns. You apply with Form SS-5 and proof of identity, age and U.S. citizenship or lawful immigration status, and the service is free. People who must file taxes but cannot get an SSN use an ITIN. Identity thieves look for this number; the government advises keeping the card in a safe place and not carrying it in your wallet.See the full definitionClose, that is your path: the IRS says not to complete Form W-7 if you have an SSN or can get one, or while your SSN application is pending.⁴ If you later receive an SSN, stop using the ITIN and tell the IRS, by mail or at a local office, so it combines all your records under the SSN. If you do not, you may not get credit for all the wages and withholding from those years.¹

What it does not do (and the most common myths)

According to the IRS, the ITIN does not qualify you for Social Security benefits or the Earned Income Tax Credit, does not provide or change immigration status, does not authorize you to work legally and is not identification outside the tax system.¹ The IRS page about the notice that brings your number says it just as plainly: the ITIN is only for tax purposes.⁶

ITIN myths and what the IRS says

• Mistake: Believing the ITIN is a work permit or that it “fixes papers.”

  Instead: It is only a tax number: it does not authorize work or change your status.¹

• Mistake: Using the ITIN as an ID for any purpose.

  Instead: The IRS says it is not identification outside the tax system; use a photo ID.⁶

• Mistake: Thinking you cannot pay taxes or ask for more time to file without an ITIN.

  Instead: You can make estimated payments or request an extension by writing “ITIN TO BE REQUESTED” where the number goes.¹

• Mistake: Applying for an ITIN when you can get a Social Security number.

  Instead: The IRS says not to file a W-7 if you are eligible for an SSN or your application is pending.⁴

• Mistake: Paying a “notario” to get you an ITIN and “fix your status.”

  Instead: Applying is free at the IRS and at some VITA sites,² and a notario cannot give you immigration advice.⁸

• Mistake: Leaving an ITIN unused for years and filing with it as if nothing happened.

  Instead: If three tax years in a row go by without using it, it expires; renew it with the W-7 before you file.³

Who in your family needs one

Each family member applying for an ITIN completes their own Form W-7.² But not everyone can apply. A spouse or dependent is only eligible if they are claimed for an allowable tax benefit or file their own return. Those benefits include filing jointly with a spouse who is a U.S. citizen or resident alien, the child and dependent care credit and the credit for other dependents.¹

Dependents must also prove that they live in the U.S., with some exceptions. For them, a passport without a date of entry into the country does not work as a stand-alone document. Medical records count only for children under 6, and school records only for students under 24.⁴

Example with real numbers

One family, several numbers

An example in words, with no figures, of a family that lives in the United States and files one return.

The father works and cannot get an SSN

Applies for his ITIN with his own W-7, in the tax return package

The mother cannot get an SSN and they file jointly

Applies for her ITIN with her own W-7, as part of the joint return

Their daughter lives with them and cannot get an SSN

An ITIN only if she is claimed for an allowable benefit, with proof of U.S. residency

Their son is a U.S. citizen

He can get an SSN: no ITIN

What goes in the envelope

One W-7 per person applying, in front of the same tax return

This is an example to explain the rule, not your case.¹⁴ The document checklist helps you build your package; a VITA site reviews it with you for free.⁷

Run it with your numbersDocument checklist

What it is for in practice

• Filing taxes. That is its reason for being: with an ITIN you file your return, claim a refund or report your income.¹
• Opening an account. According to the CFPB, the number a bank or credit union verifies can be an ITIN, and they also ask for a photo ID. Because interest is taxable, an interest-bearing account requires an SSN or an ITIN.¹¹ The step by step is in how to open a bank account without a Social Security number.
• Buying a home. The Fannie Mae Selling Guide accepts that each borrower has a valid Social Security number or an ITIN, on top of meeting its legal residency and documentation requirements.¹² What exists and what does not is in ITIN mortgages.
• Building credit. Ask the bank or credit union whether it accepts an ITIN on its application. The credit from zero guide explains how to start your credit reportcredit reportA credit report is a statement that has information about your credit activity and current credit situation: your loans and cards, the balances, whether you have paid on time, accounts in collection and who has checked your credit. Credit reporting companies, also called credit bureaus, compile it from what banks and creditors report; your credit score is computed from it. When you apply for a mortgage, the lender pulls your report from the three bureaus. You have the right to see it for free and to dispute anything that is wrong.See the full definitionClose.

Even when these places ask for it, remember that the ITIN is not an ID.¹

How to apply, step by step

The package has three parts: Form W-7Form W-7Form W-7 is the IRS's official application to get an ITIN, or to renew one that has expired or is about to. It is filed together with a federal tax return, with some exceptions, and with original documents or certified copies that prove your identity and foreign status, such as a passport. You can mail it, bring it to an IRS center or go to a Certifying Acceptance Agent, who reviews the documents and returns them on the spot. It is free; be wary of anyone who charges to "get" you a fast ITIN.See the full definitionClose, your federal return (Form 1040 or 1040-NR) unless you meet an exception, and your documents.² The IRS asks you to apply on or before your return’s due date, with the return inside the same package and not filed separately. If you are filing a prior-year return or meet an exception, you can apply at any time.¹

Do not leave it to the last day. To claim certain credits, your ITIN, your spouse’s and your dependent’s must be assigned by the return’s due date, including extensions. The assignment date is generally the day the IRS receives your package.¹

From Form W-7 to Notice CP565

1. 1. Confirm you cannot get an SSN

   Before you start

   If you are eligible for a Social Security number or your application is pending, the IRS says not to file a W-7.⁴

2. 2. Prepare your federal return

   Before the return's due date

   The W-7 goes in the same package as the return, unless you meet an exception.¹

3. 3. Gather your documents

   While putting the package together

   A valid passport, or at least two documents from the list, originals or certified copies.⁴

   Try it with your numbersDocument checklist

4. 4. Submit the package

   By mail or in person

   Free at an IRS center or a VITA site with ITIN services; with an agent, you pay their fee.²

5. 5. Wait for the answer

   About 7 weeks; 9 to 11 in tax season

   If the IRS needs more information, it sends Notice CP566; if it rejects the application, CP567.²

6. 6. You receive Notice CP565

   When your number is assigned

   Check that your name and date of birth are right and keep a copy.⁶

7. 7. Use it on your returns

   At least once every three years

   If three tax years in a row go by without using it on a return, it expires.³

There are 13 acceptable documents to prove your identity and that you are a foreign national. The passport is the only one that works alone; without it, you need at least two types of documents from the list. All must be current and be originals or copies certified by the issuing agency; some embassies and consulates provide certified copies. For children under 18 without a valid passport, the original birth certificate is required.⁴

Where to file: three paths

Three ways to file Form W-7

You only pay postage

By mail

• You mail the package to the IRS ITIN office in Austin, Texas.²
• Your originals or certified copies travel with the package.⁴
• They come back to the address on line 2 within 60 days.²

IRS center or VITA site

In person, free

• Appointment at a Taxpayer Assistance Center; getting one can take weeks.²
• They authenticate most of your documents and return them at the end of the appointment.²
• At a VITA site with ITIN services they also help you complete the W-7.²

Charges a fee

With an agent

• A certifying agent (CAA) helps with the W-7 and authenticates most documents.⁵
• A non-certifying agent reviews your documents and mails them.⁵
• Look up their name on the IRS list by state before you pay.⁵

If you do not want to part with your passport, an in-person option hands it back the same day.²

By mail, the package goes to Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.² In person, an IRS center reviews your completed W-7; at a VITA site with ITIN services they help you fill it in. Some dependents’ documents cannot be authenticated in person and travel by mail with the package.²

A certifying acceptance agent (CAA)Certifying Acceptance Agent (CAA)A Certifying Acceptance Agent (CAA) is a person or entity authorized by the IRS to help you apply for or renew an ITIN. A CAA helps you complete Form W-7, authenticates most of your identity documents and hands them back on the spot, instead of you mailing the originals, and then sends your application to the IRS. CAAs charge for their services, and fees vary. The IRS also offers free in-person options: its Taxpayer Assistance Centers with ITIN services and some VITA sites. The IRS publishes the list of approved agents.See the full definitionClose is an agent approved by the IRS. Their fees vary, and the IRS publishes the list by state; non-certifying agents carry an asterisk.⁵ The form, line by line, is in how to get an ITIN with Form W-7.

How long it takes and which letters you get

The IRS asks you to allow 7 weeks to be notified about your application status, and 9 to 11 weeks in tax season (January 15 to April 30) or if you applied from overseas. If you mailed documents, they come back to the address on line 2 of your W-7 within 60 days.² If you need your passport sooner, the in-person options return it at the appointment.²

Three letters may arrive: CP565, which brings your ITIN; CP566, which asks for more information; and CP567, which says the application was rejected and you must file it again.² With Notice CP565IRS notice CP565Notice CP565 is the IRS letter telling you it has assigned you an Individual Taxpayer Identification Number (ITIN). You do not need to respond, but you should check that your name and date of birth are right and keep a copy. When you file taxes, use the ITIN and the name exactly as shown on the notice. An ITIN is for tax purposes only: it is not an ID, does not qualify you for Social Security benefits or the Earned Income Tax Credit (EITC), and does not change your immigration status. If you later get an SSN, you use the SSN, stop using the ITIN and let the IRS know.See the full definitionClose you do not need to respond: check your name and date of birth, keep a copy and use the number on your returns.⁶

One practical detail: in the year your ITIN is assigned you cannot e-file returns with that number; from the following year on, you can.⁴

When it expires and how to renew

If an ITIN is not used on a federal tax return for 3 tax years in a row, it expires on December 31 after the third year of non-use. You renew it with the same W-7, checking the “Renew an existing ITIN” box.³

You only need to renew it if it will go on a federal return; if your ITIN appears only on information returns, such as Form 1099, you do not. If you file with an expired ITIN, processing may be delayed and you may not be able to claim certain credits until it is renewed, which can mean a smaller refund or penalties and interest.³

If this is you

Your partner or children have no SSN

They can only get an ITIN if you claim them for an allowable tax benefit or they file their own return; each one files a W-7.¹

You are self-employed and have no ITIN yet

You can make estimated tax payments without an ITIN: write “ITIN TO BE REQUESTED” where the number goes.¹

Your ITIN has not been used in years

If it was not on a return for three tax years in a row, it expired; renew it with the W-7 before you file.³

You would rather get IRS letters in Spanish

File Form W-7(SP): with the English W-7, letters about your ITIN come in English.⁴

Where you get free help

The IRS’s VITAVITA (free tax preparation)VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) are IRS programs that offer free basic tax return preparation by IRS-certified volunteers. They are meant for people with moderate income, people with disabilities and limited-English speakers; TCE focuses on people sixty and older. The IRS sets no program-wide income limit, but individual sites may set their own. Many sites serve in Spanish and help with ITIN applications and renewals. Filing taxes every year builds the record lenders ask for.See the full definitionClose and TCE programs prepare basic returns for free. Many sites serve people who generally make about $70,244 or less (each site may set its own limit), persons with disabilities and limited English speakers. Some VITA sites have certifying agents who handle the ITIN on the spot. Find one with the IRS locator or by calling 800-906-9887.⁷ Taxpayer Assistance Centers with ITIN services are free too.²

If your question is about immigration rather than taxes, the IRS does not answer it. You can consult a representative accredited by the Department of Justice: they work at recognized organizations, which can only be nonprofits, and the program aims to expand immigration legal help for people with low incomes.⁹ EOIR publishes the list of organizations and representatives by state.¹⁰

What to do this week

1. Confirm that you are not eligible for a Social Security number; if you are, that is your path.⁴
2. Check who in your family needs an ITIN and for which tax benefit.¹
3. Gather your valid passport or two documents from the W-7 list, with the document checklist at hand.⁴
4. Find a VITA site or an IRS center with ITIN services near you and book an appointment.²
5. Prepare the year’s federal return; the W-7, in Spanish if you prefer (W-7(SP)), goes in the same package.⁴
6. Note the mailing date and count 7 weeks (9 to 11 in tax season) before you worry.²