Questions about the ITIN

This guide cannot answer what happens in your case. What the IRS publishes is that the ITIN is for federal tax purposes only and that you can apply regardless of immigration status. If you have an open case or doubts, you can first consult a representative accredited by the Department of Justice at a nonprofit organization, or an immigration lawyer; never a notario.

According to the CFPB, the number a bank or credit union verifies can be an ITIN, and for an interest-bearing account you need an SSN or an ITIN; each institution decides which IDs it accepts. Fannie Mae accepts an SSN or an ITIN as the borrower's number, on top of its legal residency requirements; the ITIN mortgages guide explains the rest.

No. The IRS says the ITIN does not qualify you for the Earned Income Tax Credit or for Social Security benefits. Other benefits have their own rules; a VITA site can help you for free to see which ones apply to your return.

The IRS processes it for free at a Taxpayer Assistance Center with ITIN services and at VITA sites that offer the service; by mail you only pay postage. IRS-approved acceptance agents charge fees that vary: ask for the price first.

No. The IRS says the ITIN does not serve as identification outside the tax system: it is for tax purposes only. For anything that asks for ID, use your passport or another photo ID that office accepts.

Yes, if you claim them for an allowable tax benefit, such as filing jointly or the credit for other dependents, or if they file their own return. Each person files their own W-7 with their own documents, and dependents must prove they live in the U.S., with some exceptions.

From then on, use the SSN for your taxes and stop using the ITIN: you cannot have both. Tell the IRS by mail or at a local office so it combines your records under the SSN; if you do not, you may not get credit for all your wages and withholding.

Yes, if you do not use it on a federal tax return for three tax years in a row: it expires on December 31 after the third year of non-use. If you are going to file with it, you renew it with the same W-7 by checking the renewal box.

By mail, the IRS requires originals or copies certified by the agency that issued the document, and returns them within 60 days. If you do not want to let go of your passport, go to a Taxpayer Assistance Center, a VITA site with ITIN services or a certifying agent: they authenticate the document and hand it back at the same appointment.

The IRS says you can apply regardless of immigration status. What it checks is that you have a federal tax purpose (for example, a return to file) and that you are not eligible for a Social Security number.

Filing at an IRS Taxpayer Assistance Center or at a VITA site with ITIN services is free, and by mail you pay postage. Acceptance agents do charge, with fees that vary; ask for the price first.

Yes, if you claim them for an allowable tax benefit, such as the credit for other dependents, each with their own Form W-7 and documents. They must prove U.S. residency: a passport without a date of entry no longer works alone, and depending on age U.S. medical or school records, among others, can work.

The IRS asks you to allow 7 weeks to hear back, and 9 to 11 if you apply between January 15 and April 30 or from overseas. If that time passes with no news, you can call the IRS at 800-829-1040.

Only if you meet one of the exceptions in the Form W-7 instructions, such as mortgage interest on a U.S. home reported on Form 1098. In that case you send the documents for the exception instead of a return, and you can apply at any time of year.

CP566 means the IRS needs more information to process your application; CP567 means it was rejected and you must file again. Read the notice calmly; a VITA site or an IRS center can help you for free to see what is missing.

Not in the same year it is assigned: that year the return goes on paper, inside the W-7 package. From the following year on, you can e-file with your ITIN.

No. IRS Publication 596 says you cannot get the EIC if you, or your spouse on a joint return, have an ITIN instead of a Social Security number. The IRS ITIN page also says an ITIN does not qualify you for this credit.

According to the Schedule 8812 instructions, on a joint return only one spouse needs a Social Security number valid for work; the other must have a Social Security number or ITIN issued in time. Each child also needs a valid Social Security number, and you must meet the other rules.

The law says the child tax credit requires the Social Security number of at least one spouse, so it is not allowed. But the same law treats those children as dependents for the $500 credit for other dependents, which accepts ITINs for the parents. Review the other rules with a VITA site.

Not for the child tax credit or a higher EITC, because those require a valid Social Security number. The child can count for the credit for other dependents if the child is a U.S. citizen, national or resident alien and has the ITIN in time.

The Schedule 8812 instructions give exactly that example: a child who lives in Mexico and is not a U.S. citizen, national or resident alien cannot be used for the credit for other dependents, even if the child is your dependent.

Generally no: Publication 596 says that if you did not have a valid number by the due date and get one later, you cannot amend to claim the EIC. There is an exception if your card said 'Not valid for employment' and by that date you were already eligible for a card without that legend.

The Schedule 8812 instructions say that refund is not counted as income for federal benefits or for state or local programs funded with federal money, such as TANF, Medicaid, SSI and SNAP, nor as a resource for at least 12 months.

No. The IRS says an ITIN does not serve as identification outside the federal tax system. To identify yourself, bring a photo document such as your passport; the ITIN is the number that goes with that document in steps like opening an account.

It depends on the bank. The CFPB explains that some banks and credit unions accept consular IDs such as the matrícula, but not all, and suggests asking first. The FDIC says many banks open accounts for non-citizens, with documents such as a foreign passport, a consular ID or an ITIN.

It depends on each institution. For example, the NCUA saw no legal impediment to a federal credit union lending to members who use an ITIN and the matrícula instead of a Social Security number, as long as it manages the risks. Ask before you apply.

The rules change with the loan. On loans Fannie Mae buys, each borrower needs a Social Security number or an ITIN and must also meet legal residency requirements. The ITIN mortgage guide explains what other options there are.

No. The IRS says an ITIN does not authorize you to work legally in the U.S. and does not provide or change your immigration status. For questions about your status, you can consult a representative accredited by the Department of Justice.

Each state decides which documents it accepts. Under federal law, a REAL ID license is issued only to people who prove lawful status, and states that issue other licenses must mark on the front that they are not for official purposes. Check the official page of your state's motor vehicle office.

For an account that pays interest, yes: the CFPB explains that interest is taxed, so banks ask for a Social Security number or an ITIN. The law also lets a bank have procedures to open your account while you wait for a number you already applied for.

No. The IRS asks for originals or copies certified by the issuing agency, and says it does not accept notarized documents.

The law says your returns are confidential except as the Code itself authorizes. One of those exceptions allows giving information to federal agencies for investigations of federal crimes that are not tax crimes: with a judge's order, or with a written request that meets requirements, and for that request your name and address do not count as information you provided. How it is applied can change and this guide cannot predict any case; for immigration questions, you can consult an accredited representative.

The IRS says you can apply for an ITIN regardless of immigration status and that the number is for taxes only. The law protects the confidentiality of your data, with the exceptions it writes itself. We cannot tell you what will happen in your case: if you are worried, you can talk first with a representative accredited by the Department of Justice or with legal aid.

By law, someone who prepares returns for pay may not disclose the information you gave them or use it for anything other than preparing your return, except as the law allows. Doing so knowingly or recklessly is a misdemeanor, with a fine of up to $1,000 or up to 1 year in prison.

The IRS says it only gives tax records to a third party with your consent. When you apply for a mortgage, you authorize the lender from your account or by signing Form 4506-C.

It is a six-digit number that prevents someone else from filing a return with your ITIN or Social Security number. Anyone with an SSN or ITIN who verifies their identity can get one; it is valid for one calendar year.

The IRS says it is not from them if it is unexpected, rushes you, threatens you, asks for personal or financial information or demands payment now. A social media direct message is never from the IRS, and it normally writes to you first by U.S. mail.

Willfully disclosing it without authorization is a felony, with a fine of up to $5,000, up to 5 years in prison or both, and a convicted employee is dismissed. You can also sue the government for damages in federal court. A Low Income Taxpayer Clinic can guide you.

The IRS requires volunteers who prepare returns to pass training that includes maintaining the privacy and confidentiality of all your information.

The federal rule does not require a Social Security number from someone who is not a U.S. person: it allows the ITIN, a passport or another government-issued document. But each bank decides which documents it accepts within that rule. If one says no, ask another, try a credit union or look for a Bank On certified account, whose standard recommends accepting the ITIN and consular IDs.

This guide cannot answer what happens in your case. What the federal rule says is that the bank collects your name, date of birth, address and an identification number to identify its customers, and the IRS asks for the number for interest. If your situation worries you, you can first consult a free legal aid office or a representative accredited by the Department of Justice.

The interest an account pays is taxable income; that is why, for an interest-bearing account, the bank asks for a Social Security number or an ITIN and has you sign Form W-9 with that number. Without either, you may only be offered an account that pays no interest.

The CFPB says the opening deposit is usually between $25 and $100, and the FDIC that some accounts open with as little as $25. A Bank On certified account asks for $25 or less.

The federal rule lets a bank's program open an account for someone who has applied for a taxpayer number and not yet received it, if it confirms the application was filed and gets the number later. Not every bank does this: ask first.

According to the FDIC, some banks offer 'second chance' accounts for people who have had banking problems before, and they help you rebuild your banking history. The CFPB suggests asking whether the bank has lower-risk accounts that you may qualify for even after being denied another.

At a federally insured credit union, NCUA insurance is automatic and covers individual accounts up to $250,000, backed by the U.S. government. Some credit unions have private insurance without that backing: check with the NCUA locator.

Some prepaid accounts are Bank On certified and meet the same cost standards. What matters is that the account is in your name, that the deposits are insured (FDIC or NCUA) and that you can get monthly statements: that is what a landlord or a lender will ask for.

Think about your federal returns: if your ITIN did not appear on any of them for 3 consecutive tax years, it expired on December 31 of the third year. If it was assigned before 2013 and you never renewed it, you also need to renew it when you file with it. If you do not remember which years you filed, the IRS lets you view your records in your online account or order a transcript by mail.

Filing at an IRS Taxpayer Assistance Center or at a VITA site with ITIN services is free; by mail you pay the postage. Acceptance agents charge fees that vary, so ask for the price first.

As a rule, no: every renewal goes with a federal tax return, unless you meet one of the exceptions in the Form W-7 instructions. If your ITIN only appears on information returns such as the 1099, you do not need to renew it for now.

No. Documents must be current on the day you submit the application. If you submitted it while it was current and it expires while the IRS processes your W-7, the IRS still treats it as current. Without a valid passport, you send two documents from the IRS list and one must have your photo.

Only if you will claim them on your return for an allowable tax benefit, or if they file their own return. In that case each one needs a renewal W-7, and they are listed on the return with the schedule or form for the benefit.

The IRS asks you to allow 7 weeks, and 9 to 11 if you file between January 15 and April 30 or from overseas. If you mailed documents, the IRS returns them within 60 days. If that time passes with no news, you can call 800-829-1040.

No. The IRS says not to renew your ITIN if you get an SSN. You stop using the ITIN, use the SSN for your taxes and tell the IRS so it combines your records under the SSN.

It can happen. With an expired ITIN your return may take longer and you may not be able to claim certain credits until you renew. For some credits, the ITIN must be assigned by the return's due date, including extensions; for a renewal, that date is the original assignment date.

The IRS issues ITINs to people who have a federal tax purpose and cannot get a Social Security number, and says you can apply regardless of immigration status; you use it to file. The ITIN is for taxes only: it does not provide or change immigration status. For immigration questions, you can consult a representative accredited by the Department of Justice.

Being paid in cash does not change the rule: the IRS says gig income must be reported even if it is paid in cash and even if you get no 1099. If you are self-employed and your net earnings were $400 or more, you pay self-employment tax and file Schedule SE; you generally figure your earnings on Schedule C.

The IRS asks you to file every return that is due, even if you cannot pay in full. If you are owed a refund, you can only claim it if you file within 3 years of that return's due date. If you cannot pay, you can ask for 60 to 120 more days or a payment plan.

It depends on the loan and the lender. For example, on loans Fannie Mae buys, a self-employed borrower is generally asked for a two-year history, with the last two years of returns or their IRS transcripts.

It is the permission you sign so the lender can request your transcripts from the IRS. The IRS only gives your records to a third party with your consent. On Fannie Mae loans, every borrower whose income counts signs one at or before closing, and it is valid for 120 days.

Nothing: the IRS offers its transcripts at no charge. You can view them in your online account or order them by mail; by mail they arrive in 5 to 10 calendar days. A photocopy of your original return is different: you request it with Form 4506, and it has a fee.

Yes, but not in the calendar year your ITIN is assigned: that year the return goes on paper with your W-7. From the following years you can e-file.

At IRS VITA sites, which prepare basic returns for free. Many serve people who make about $70,244 or less and limited-English speakers; you find them with the IRS locator or at 800-906-9887. If you already have a dispute with the IRS, a Low Income Taxpayer Clinic can help.