An ITIN (Individual Taxpayer Identification Number) is a tax number issued by the IRS to people who must file or be included on a U.S. tax return but are not eligible for a Social Security number.
Who needs an ITIN
- People with U.S. income who cannot get a Social Security number
- Spouses and dependents included on a tax return who are not eligible for a Social Security number
- Some foreign owners of U.S. businesses or property with a tax filing requirement
What an ITIN does not do
An ITIN is only for taxes. It does not authorize work in the U.S., it does not change your immigration status and it does not make you eligible for Social Security benefits.
How to apply
You apply with Form W-7, generally attached to your federal tax return. You must prove your identity and foreign status:
- A valid passport is the only document that proves both by itself.
- Without a passport, you need a combination of at least two current documents, such as a national ID card with photo, a birth certificate or a foreign driver's license, depending on the case.
- Dependents may need extra proof of U.S. residency, like school or medical records.
Original documents or certified copies from the issuing agency are required. A Certifying Acceptance Agent (CAA) can verify certain documents so you do not have to mail your originals to the IRS.
How long it takes
The IRS usually takes about 7 weeks to send your ITIN letter, and longer during tax season or if you apply from abroad.
When it expires
An ITIN expires if it is not used on a federal tax return for three consecutive years. Some older ITINs also expired on a schedule. If yours expired and you need to file, renew it with a new Form W-7 before or with your return to avoid delays in your refund.