Yes, undocumented immigrants can get an ITIN. If you cannot get a Social Security number (SSN) and you must file a U.S. federal tax return, you must get one.
| Fact | Detail |
|---|---|
| Who issues it | The IRS, regardless of immigration status |
| What it is | A 9-digit tax processing number that begins with 9 |
| Application form | Form W-7, attached to a federal tax return unless an exception applies |
| Fee | $0 to the IRS |
| Processing time | 7 weeks, or 9 to 11 weeks from January 15 to April 30 or from overseas |
| Work permit | No. An ITIN does not give you the right to work in the United States |
| Benefits | No EITC and no Social Security benefits for the ITIN holder |
| Expiration | Expires on December 31 of the third consecutive tax year if not used on a federal tax return at least once in the last 3 consecutive tax years |
Can undocumented immigrants get an ITIN?
Yes. Undocumented immigrants can get an ITIN, because the IRS issues ITINs regardless of immigration status.
Resident and nonresident aliens can both have U.S. federal tax filing and payment responsibilities. Publication 1915 (Rev. 12-2025), the IRS guide to ITINs, uses the term "undocumented alien" for this group.
What you need is a federal tax purpose. That means one of these:
- You are required to file a federal tax return.
- You need to file a return to claim a refund.
- You file a return to report income, even if you owe no tax.
A return with all zero entries generally does not count.
What is an ITIN?
An ITIN is a 9-digit tax processing number the IRS issues to people who need a U.S. taxpayer ID but are not eligible for an SSN.
The ITIN begins with the number 9. It looks like an SSN. You enter it in the SSN box on Form 1040 and your other federal returns.
What does an ITIN not do?
An ITIN is used for federal tax purposes only. Publication 1915 lists what it does not do:
| Question | Answer |
|---|---|
| Does it give you the right to work in the U.S.? | No |
| Does it change your immigration status? | No |
| Does it qualify you for the Earned Income Tax Credit (EITC)? | No |
| Does it qualify you for Social Security benefits? | No |
| Is it valid as ID outside the tax system? | No |
The ITIN lets you file Form 1040 and pay what you owe. Filing with an ITIN is a tax step, not an immigration or employment step.
Does an ITIN change your immigration status?
No. An ITIN does not change your immigration status, according to Publication 1915.
Tax residency is a separate test. You can be a resident alien for federal tax purposes without being a lawful permanent resident.
On Form W-7, you select "U.S. resident alien" if you were in the U.S. for more than 183 days during the year and no special day-counting rules apply.
Example: Luis arrived in January 2025 and stayed all year. He was in the U.S. more than 183 days in 2025, so he checks "U.S. resident alien" on Form W-7.
Can ITIN holders get the Earned Income Tax Credit?
No. An ITIN does not qualify you, the ITIN holder, for the Earned Income Tax Credit (EITC) or Social Security benefits.
A refund is still possible, because filing to claim a refund is a federal tax purpose under Publication 1915. The ITIN holder just cannot qualify for the EITC.
Can I claim an undocumented spouse or dependent?
Yes, but only for specific tax benefits. Since tax year 2018, an undocumented spouse or dependent needs an ITIN only if you claim them for an allowable tax benefit, or they file their own return.
Through tax year 2017, spouses and dependents could be claimed as exemptions; that ended in 2018. The allowable tax benefits now are:
- A spouse filing a joint return
- Head of household (HOH) filing status
- Qualifying surviving spouse (QSS) filing status
- The American opportunity tax credit (AOTC)
- The premium tax credit (PTC)
- The child and dependent care credit (CDCC)
- The credit for other dependents (ODC)
Listing a dependent on its own is not enough. Check the ODC box or the filing status the dependent qualifies you for.
Example: Ana has an SSN. Her husband is undocumented. They file a joint Form 1040, so he applies for an ITIN with Form W-7 attached to that return.
How do I apply for an ITIN without a Social Security number?
You apply with Form W-7, the IRS application for an ITIN, attached to a valid federal tax return such as Form 1040, unless an exception applies.
The exceptions only replace the return. You still need a federal tax purpose.
You can file Form W-7 yourself, and the IRS charges $0. There are 3 ways to submit it:
| Route | How it works | Your documents |
|---|---|---|
| Send to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 | Originals or copies certified by the issuing agency go to the IRS | |
| Taxpayer Assistance Center (TAC) | Book at 1-844-545-5640 | An IRS employee verifies them in person |
| Acceptance Agent (AA) or Certifying Acceptance Agent (CAA) | An agent authorized by the IRS helps you apply | An AA sends originals or certified copies to the IRS; a CAA can verify identity and foreign status itself |
If you do not want to mail your passport, a TAC reviews it in person, and a CAA can verify it for the IRS. For help with Form W-7, call the IRS at 1-800-829-1040 inside the United States.
What documents do you need for Form W-7?
You need original identity documents or copies certified by the issuing agency. A passport is the only stand-alone document.
The December 2024 Form W-7 instructions accept 13 document types, including a national ID card, a foreign driver's license, and a birth certificate. Without a passport, you combine at least 2 current documents that together prove your identity and foreign status. At least 1 must carry a recent photograph, except for children under 14 (under 18 if a student).
How long does it take to get an ITIN?
The IRS notifies you of your ITIN application status in 7 weeks, typically, though it takes 9 to 11 weeks from January 15 to April 30 or from overseas.
Example: Maria mails Form W-7 with her Form 1040 on March 3. That falls between January 15 and April 30. She should allow 9 to 11 weeks.
If you earn income without tax withheld, you may have to make estimated tax payments before your ITIN arrives.
Write "ITIN TO BE REQUESTED" where the Form 1040-ES voucher asks for your number. Do not send Form W-7 with the voucher.
Does an ITIN expire?
Yes. An ITIN not used on a federal tax return at least once in the last 3 consecutive tax years expires on December 31 of the third consecutive tax year.
You renew by completing Form W-7, attached to a federal tax return unless an exception applies. ITINs assigned before 2013 that were never renewed have expired.
What if you can get a Social Security number?
If you have an SSN or can get one, use the SSN and do not complete Form W-7.
That includes U.S. citizens and people lawfully admitted for employment. Also, do not file Form W-7 while an SSN application is pending.
Frequently asked questions
Can I get an ITIN without legal immigration status?
Yes. The IRS issues ITINs regardless of immigration status, as long as you have a federal tax purpose such as filing a return.
Will an ITIN let me work legally?
No. The ITIN is a tax number only, and Publication 1915 says it grants no work authorization.
Will an ITIN change my immigration status?
No. Publication 1915 says an ITIN does not change your immigration status. For a pending immigration case, talk to an immigration attorney.
Can I claim the EITC with an ITIN?
No. The EITC is not available to the ITIN holder, though filing to claim a refund is still a valid reason to file.
Can I get Social Security benefits with an ITIN?
No. Social Security benefits are on the list of things an ITIN does not provide.
Does my undocumented spouse need an ITIN?
Only in 2 cases: you claim your spouse for an allowable tax benefit, such as a joint return, or your spouse files their own return.
How much does an ITIN cost?
The IRS charges $0 to apply for an ITIN with Form W-7.
Can I use my ITIN as an ID card?
No. An ITIN is not valid for identification outside the tax system.
How long does an ITIN application take?
Allow 7 weeks, or 9 to 11 weeks from January 15 to April 30 or from overseas.
When does an ITIN stop working?
An ITIN not used on a federal tax return at least once in the last 3 consecutive tax years expires on December 31 of the third consecutive tax year.
Can I e-file my tax return with a new ITIN?
No, not in the year you receive it. You can e-file with an ITIN only starting the calendar year after the year you receive it.
Sources
- Individual Taxpayer Identification Number (ITIN), IRS
- Instructions for Form W-7 (Rev. December 2024), IRS
- Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number (Rev. 12-2025)
Michael B
