FAQs

An ITIN is a nine-digit number the IRS issues if you need a U.S. taxpayer identification number for federal tax purposes, but you aren't eligible for a Social Security number.

The Internal Revenue Service (IRS) issues ITINs, exclusively for federal tax administration purposes.

It is a nine-digit number formatted like a Social Security Number (SSN): XXX-XX-XXXX.

No. An ITIN does not authorize you to work legally in the U.S. or serve as identification outside the federal tax system.

No. ITINs do not authorize a person to work in the U.S. or provide eligibility for Social Security benefits.

No. An ITIN is issued strictly for federal tax reporting purposes and should not be used as a form of personal identification for non-tax purposes.

No. ITIN issuance is unrelated to immigration status and does not, by itself, confer or affect any immigration benefit.

Any individual who isn't eligible to get an SSN but who must furnish a taxpayer identification number for U.S. tax purposes or to file a U.S. federal tax return must apply for an ITIN.

Examples include nonresident aliens required to file a U.S. tax return, U.S. resident aliens filing based on days present in the country, dependents or spouses of U.S. citizens/resident aliens, and a nonresident alien individual claiming reduced withholding under an applicable income tax treaty.

Yes, if they are being claimed on a tax return for an allowable tax benefit and do not qualify for an SSN, they generally need their own ITIN.

No. If you are eligible for an SSN, you should not apply for an ITIN.

No. You don't need an ITIN to make estimated tax payments. If you receive income without having tax withheld, like self-employment income, you may have to make estimated payments... even if you don't have an ITIN when you receive the income.

No. You don't need an ITIN to apply for an extension of time to file your tax return. You can complete and mail Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, writing "ITIN TO BE REQUESTED" in the SSN/ITIN field.

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

Generally, no. A tax return that contains all zero entries will not show a federal tax purpose. In this case, you don't need to file a tax return or apply for an ITIN.

Form W-7, Application for IRS Individual Taxpayer Identification Number, is used to apply for an ITIN, or to renew an existing ITIN.

Yes. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de ImpuestosInternos, is available for use by Spanish speakers.

Fill out Form W-7 and submit it with your tax return; contact an IRS-authorized Certifying Acceptance Agent; or make an appointment with the IRS Taxpayer Assistance Center.

Generally, yes. Most first-time ITIN applicants must attach their U.S. federal tax return to Form W-7 (for example, Form 1040 or Form 1040-NR)... Attach Form W-7 to the front of the return.

Yes. If you qualify for an IRS exception, you may submit Form W-7 without a tax return, but you must include the specific documentation required for that exception. These exceptions have strict documentation requirements listed in the Form W-7 Exceptions Tables.

The taxpayer should complete Form 1040X, Amended U.S. Individual Income Tax Return, showing the ITIN applicant's information, and attach it to Form W-7.

Yes, but for families, each person applying for an ITIN must have a completed Form W-7.

Leave the area for SSN blank for each ITIN applicant listed on the tax return. The IRS will then write in the assigned ITINs and forward the tax return for processing.

If your spouse or dependents are ITIN applicants, attach Forms W-7 for each applicant to the front of the tax return.

Possibly. If you qualify, you may be able to get free tax return preparation.

The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.

There are 13 acceptable documents. Each document must be current and contain an expiration date. IRS will accept documents issued within 12 months of the application if no expiration date is normally available.

A valid passport is the only document that satisfies both requirements on its own – it proves your identity and your foreign status simultaneously... the IRS strongly recommends it.

If you don't have a passport, you must submit two separate documents – one to prove identity and one to prove foreign status.

Only in limited circumstances. Medical records are accepted only for dependents under age 6, and school records are accepted only for dependents under age 24 — and they must meet the IRS content requirements (official/dated, signed, and recent term/care dates). They cannot be used as foreign status documents.

No. The IRS does not accept notarized copies – documents must be certified by the issuing authority.

You can submit copies of original documents if you have the copies certified by the issuing agency, or have officers at U.S. embassies and consulates overseas provide certification and authentication services.

Original documents you submit will be returned to you at the mailing address shown on your Form W-7. You don't need to provide a return envelope.

Yes. Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return delivery of their documents and to ensure the secure delivery of valuable documents, such as passports.

We'll return supporting documents to the mailing address on line 2 of your Form W-7 within 60 days. If you haven't received your documents by then, contact us.

Yes. To avoid mailing originals, you can use an IRS Taxpayer Assistance Center (TAC) with ITIN services or a Certifying Acceptance Agent (CAA) to authenticate eligible documents (with some limitations, especially for dependents).

Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing.

Find an agent near you, contact them for an appointment, bring your supporting documents, and bring family members who are applying and their supporting documents. Applicants may apply in the U.S. or abroad with an agent approved by the IRS. Fees may vary.

Yes, by making an appointment with the IRS Taxpayer Assistance Center, in addition to mailing Form W-7 or using a Certifying Acceptance Agent.

Allow 7 weeks for us to notify you about your ITIN application status. It can take 9-11 weeks if it's tax season (January 15 to April 30) or if you applied from overseas.

If you don't receive a notice within this timeframe, contact us.

CP565 Notice – We assigned you an ITIN. You don't need to take further action.

CP566 Notice – We need more information to process your ITIN application.

CP567 Notice – Your ITIN application was rejected. You must resubmit it.

The ITIN assignment date is generally the date the IRS receives your ITIN application package if no other action was needed to complete your application... An ITIN assignment date can affect eligibility for certain tax credits and benefits.

Yes. ITINs can expire if not used on a federal tax return for a period of time, or based on specific issuance-year expiration schedules the IRS has periodically announced.

If your ITIN has expired, you must renew it either in person, by mail, or by submitting Form W-7 with your tax return. Use Form W-7 and fill out the sections to complete Form W-7 for a renewal.

For an ITIN renewal, the assignment date is the original date the ITIN was assigned before it expired.

When you file your federal tax return, you will enter your ITIN in the same space where the form asks for a Social Security number.

Yes, in certain cases. As an ITIN holder, you may be eligible to claim tax credits when you file. For example, Form W-7 can be submitted for a dependent claimed for the CDCC even if the tax return has no tax to be reduced by the CDCC, and similar rules apply to credits such as the AOTC and PTC when accompanied by the required forms (Form 8863, Form 8962, or Form 2441, respectively).

Tax returns filed with an Individual Taxpayer Identification Number reporting wages paid are required to show the Social Security Number under which the wages were earned. This creates an identification number (ITIN/SSN) mismatch. Note that due to programming changes, the IRS' e-file system can now accept these returns, whereas previously they required paper filing.

You must notify the IRS. We'll void your ITIN and associate all prior tax information filed under the ITIN with the SSN.

When requesting an ITIN for a deceased taxpayer, the deceased must meet all of the requirements established to get an ITIN.

Forms W-7 filed by IRS-authorized ITIN Acceptance Agents should be mailed to: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.