What Is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a 9-digit tax processing number issued by the IRS to people who need to file US taxes but are not eligible for a Social Security Number (SSN). The format is the same as an SSN (XXX-XX-XXXX) but always begins with the digit 9.
Who Needs an ITIN?
You may need an ITIN if you are:
- A non-resident alien required to file a US tax return (including some F-1 students)
- A foreign national spouse or dependent of a US citizen or resident alien who is not eligible for an SSN
- A resident alien who files a joint return with a spouse who has no SSN
You do not need an ITIN if you are eligible for an SSN. If you have a work visa (H-1B, L-1, O-1, etc.) or a green card, apply for an SSN instead.
What Can You Use an ITIN For?
- Filing federal and state tax returns
- Opening bank accounts at some financial institutions
- Applying for a mortgage or other loans at some lenders
- Qualifying for the Child Tax Credit (if applicable)
- Establishing credit (some lenders accept ITIN for credit cards)
An ITIN does not: authorize you to work in the US, qualify you for Social Security benefits, or prove immigration status.
How to Apply
Option 1: File Form W-7 with your tax return
Complete Form W-7 (Application for IRS Individual Taxpayer Identification Number) and submit it with your federal tax return and original identity documents (or certified copies from a US Embassy or Consulate). Mail to the IRS ITIN Operations address listed on the form.
Option 2: Use an IRS Acceptance Agent
A Certified Acceptance Agent (CAA) can verify your identity documents so you do not have to mail your original passport. Many tax professionals and some banks are CAAs. Find one at irs.gov/individuals/acceptance-agent-program.
Option 3: Visit an IRS Taxpayer Assistance Center
Some IRS offices can process ITIN applications in person. Make an appointment at irs.gov.
Processing Time
ITIN applications typically take 7β11 weeks. During busy tax season (JanuaryβApril), allow up to 14 weeks.
ITIN Expiration
ITINs expire if not used on a federal tax return for three consecutive years, or if issued before 2013. If your ITIN has expired or will expire, file Form W-7 to renew it before or with your next tax return.