An ITIN (Individual Taxpayer Identification Number) is a 9-digit number the IRS issues to people who need a U.S. taxpayer identification number for federal tax purposes but are not eligible for a Social Security number (SSN). It is for federal taxes only.
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. You apply for it on Form W-7.
The ITIN lets you file returns and pay tax without an SSN. The IRS uses it to process and account for your returns and payments.
The IRS issues ITINs regardless of immigration status. Resident aliens, nonresident aliens, and their spouses and dependents can all have one.
What does an ITIN number look like?
An ITIN always begins with the number 9 and is formatted like a Social Security number: 9XX-XX-XXXX.
The 4th and 5th digits fall in one of these ranges:
- 50 to 65
- 70 to 88
- 90 to 92
- 94 to 99
The IRS publishes these ranges in its General Instructions for Forms W-2 and W-3.
Who needs an ITIN?
You need an ITIN if you have a federal tax purpose and you are not eligible for an SSN. Common cases include:
- A nonresident alien claiming a reduced withholding rate under a tax treaty
- A nonresident alien who must file a U.S. return, or who files only to claim a refund
- A spouse, not eligible for an SSN, filing a joint return with a U.S. citizen or resident
- A resident alien under the substantial presence test who is not eligible for an SSN
- A dependent claimed for an allowable tax benefit
- A nonresident student, professor, or researcher who must file a U.S. return
What is the substantial presence test?
The substantial presence test decides who counts as a U.S. resident for tax purposes. You meet it if you were in the U.S. at least 31 days this year and 183 days over 3 years.
The count is weighted. Count all days this year, 1/3 of the days last year, and 1/6 of the days the year before.
Not sure you have to file at all? Publication 519, the IRS U.S. Tax Guide for Aliens, and Publication 17 explain who must file.
Can you get an ITIN if you can get a Social Security number?
No. You cannot get an ITIN if you have an SSN or are eligible to get one, so wait for a pending SSN application instead of filing Form W-7.
In that case, do not file Form W-7, the IRS application for an ITIN. If your SSN application is still pending, wait.
If the Social Security Administration (SSA) denies your pending SSN application, include the SSA's denial letter with Form W-7. To apply for an SSN, use Form SS-5 from the SSA.
You cannot hold both numbers. Once you get an SSN, tell the IRS. It will combine your tax records under the SSN.
What is an ITIN used for?
An ITIN is used to file U.S. federal tax returns and pay tax when you cannot get an SSN. You enter it on your return wherever the form asks for an SSN: Form 1040, Form 1040-NR, or Form 1040-X.
If you claim a lower withholding rate under a tax treaty, Publication 515 explains the rules. If you are claimed as a dependent, Publication 501 covers who qualifies.
What can't you do with an ITIN?
An ITIN does not authorize you to work in the U.S. It does not provide or change immigration status.
An ITIN also does not:
- Qualify you for Social Security benefits
- Qualify you for the Earned Income Tax Credit (EITC)
- Count as identification outside the federal tax system
Do you need a tax return to apply for an ITIN?
Yes. Form W-7 must be filed with a U.S. federal income tax return attached, unless you meet 1 of the 5 exceptions.
If you have a return to file, attach it and you can skip the exceptions. An exception removes the need to attach a return. It does not remove the need for a federal tax purpose.
What are the 5 ITIN exceptions?
The 5 exceptions let you apply for an ITIN without attaching a tax return. Each fits a situation where you need an ITIN but have no tax return to attach:
- Exception 1: you receive passive income, such as interest, rental, partnership, or annuity income, that has tax withheld by a third party or is covered by a treaty
- Exception 2: you receive wages, scholarships, fellowships, grants, or gambling income covered by a treaty or a scholarship rule
- Exception 3: you have a U.S. home mortgage that a lender reports to the IRS
- Exception 4: you are a foreign person selling U.S. real property, which is generally subject to withholding
- Exception 5: you are a non-U.S. representative of a foreign corporation and need an ITIN to meet the e-filing rules in T.D. 9363, a set of Treasury regulations on electronic filing
These rules are current as of the December 2024 Form W-7 instructions.
Can you get an ITIN when selling U.S. property?
Yes. A foreign person selling U.S. real property can apply under Exception 4, without a tax return attached.
Take Ahmed, who lives abroad and is selling a condo he owns in Florida. The sale is generally subject to withholding, so he applies under Exception 4:
- He fills out Form W-7 under Exception 4, with no tax return attached.
- He proves his identity and foreign status with his passport alone.
- He takes his passport to a CAA abroad, who verifies it, hands it back, and mails his Form W-7 package to the IRS.
What documents do you need for an ITIN?
You need documents that prove your identity and foreign status. The IRS accepts 13 kinds, and a passport is the only one that proves both on its own.
Without a passport, you combine other documents. Examples are a U.S. or foreign driver's license, a national identification card, a U.S. visa, or a civil birth certificate.
Every document must be an original or a copy certified by the agency that issued it. The IRS returns original documents to the address on your Form W-7.
How do you apply for an ITIN?
There are 3 ways to apply for an ITIN, and the IRS charges no fee for any of them:
The mailing address is: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.
How can you apply without mailing your passport?
Apply in person at a Taxpayer Assistance Center or through a CAA. Both return your passport to you instead of mailing it to the IRS.
In the U.S., book a Taxpayer Assistance Center appointment; dependents' school and medical records still have to be mailed. Outside the U.S., use a CAA; for a dependent, a CAA can verify only a passport or birth certificate. If you mail instead, your passport is gone until the IRS returns it.
What does an ITIN application look like in practice?
An ITIN application is Form W-7, your federal tax return unless 1 of the 5 exceptions applies, and documents proving your identity and foreign status. Here is how Maria, a nonresident alien living abroad who must file a U.S. return and is not eligible for an SSN, puts hers together:
- She fills out Form W-7 and attaches her Form 1040-NR.
- She takes her passport to a CAA abroad, who verifies it and hands it back. Her passport alone proves her identity and foreign status.
- The CAA mails her Form W-7 package to the IRS.
- Because she applies from overseas, she allows 9 to 11 weeks to hear back.
If Maria were visiting the U.S., a Taxpayer Assistance Center appointment would work too.
How long does it take to get an ITIN?
After you apply, allow 7 weeks for the IRS to notify you. It can take 9 to 11 weeks during tax season (January 15 to April 30) or if you apply from overseas.
If you mailed original documents and have not received them back within 60 days, contact the IRS.
Does an ITIN expire?
Yes. If an ITIN is not used on a U.S. federal tax return for any 3 consecutive tax years, it expires on December 31 after the third tax year of non-use.
You must renew an expired ITIN before it goes on a federal tax return again. File Form W-7, check the renewal box, and send it with your tax return and documents.
If your ITIN only appears on information returns that report payments you receive, like Form 1099, you don't need to renew it.
Can you file an extension or pay estimated tax before you have an ITIN?
Yes. You can file Form 4868 or make an estimated payment before your ITIN arrives. Do not attach Form W-7 to either one.
On Form 4868 (the extension), or on Form 1040-ES or Form 1040-ES (NR) (estimated payments), write "ITIN TO BE REQUESTED" wherever the form asks for an SSN or ITIN. To get the ITIN itself, you still send Form W-7 with your tax return, or qualify for an exception.
Frequently asked questions
What does ITIN stand for?
ITIN stands for Individual Taxpayer Identification Number, the 9-digit number the IRS uses for federal tax purposes.
Is an ITIN the same as a Social Security number?
No. The two share a format, but an ITIN is only for people who cannot get an SSN, and nobody can hold both.
Can I work in the U.S. with an ITIN?
No. Work authorization is separate; an ITIN covers only federal taxes and does not change immigration status.
Does every ITIN start with 9?
Yes. Every ITIN begins with 9, and its 4th and 5th digits fall in one of these ranges: 50 to 65, 70 to 88, 90 to 92, or 94 to 99.
Do undocumented immigrants qualify for an ITIN?
Yes. The IRS issues ITINs regardless of immigration status, to anyone who has a federal tax purpose and is not eligible for an SSN.
Is there a fee to get an ITIN?
No. The IRS charges no fee for an ITIN, though Certifying Acceptance Agents set their own fees.
Can I use my ITIN as ID?
No. An ITIN is not valid as identification outside the federal tax system.
Does an ITIN qualify me for the Earned Income Tax Credit?
No. An ITIN does not qualify you for the Earned Income Tax Credit (EITC) or for Social Security benefits.
What form do I use to apply for an ITIN?
You apply with Form W-7, the IRS application for an ITIN, filed with your federal income tax return unless you meet 1 of the 5 exceptions.
How soon will I hear back about my ITIN?
Allow 7 weeks for the IRS to notify you, or 9 to 11 weeks during tax season (January 15 to April 30) or if you apply from overseas.
How long is an ITIN valid?
An ITIN stays valid as long as it appears on a U.S. federal tax return at least once in any 3 consecutive tax years. Otherwise it expires on December 31 after the third tax year of non-use.
Sources
- Individual taxpayer identification number (ITIN), IRS
- How to apply for an ITIN, IRS
- How to renew an ITIN, IRS
- Instructions for Form W-7 (Rev. December 2024), IRS
- Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number
- General Instructions for Forms W-2 and W-3, IRS
- Substantial presence test, IRS
Michael B
