What an ITIN Is - and Who Needs One
An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax-processing number issued by the IRS to people who have a U.S. tax filing or reporting obligation but are not eligible for a Social Security Number (SSN). It always begins with the digit 9. An ITIN is used purely for federal tax purposes - it does not authorize work in the U.S., does not provide Social Security benefits and does not change your immigration status.
People most often need an ITIN to file a U.S. tax return, to be claimed as a spouse or dependent, to claim a tax treaty benefit, or because a bank, broker, or other payer is required to report income and withholding under their taxpayer number. If that sounds like your situation - or you're simply unsure - the checker below will point you to the right answer.
You likely need an ITIN if…
- You must file a U.S. federal tax return but can't get an SSN
- You're the spouse or dependent of a U.S. citizen or resident being claimed on a return
- You're a nonresident claiming a tax treaty benefit or reduced withholding
- You're a nonresident student, professor, or researcher with a U.S. filing requirement
- A payer must report income to the IRS under your taxpayer number
You don't need an ITIN if…
- You already have an SSN, or you're eligible to apply for one
- You have a valid, unexpired ITIN you've used within the last three years
- You have no U.S. federal tax filing or reporting requirement at all
The Documents the IRS Accepts
Every ITIN application (Form W-7) must prove two things: your identity and your foreign status. A valid passport is the only single document that proves both on its own; without one, you'll provide a combination of two documents from the list below (at least one with a photograph and at least one establishing foreign status).
Always required
- Form W-7: The completed, signed Application for IRS Individual Taxpayer Identification Number
- A federal tax return: Attached to the W-7 for most applicants - unless you meet one of the IRS exceptions (treaty benefits, third-party withholding, mortgage interest, certain bank/brokerage reporting, etc.)
- Proof of identity & foreign status: Original documents, or copies certified by the issuing agency (not notarized photocopies)
The 13 acceptable supporting documents
- Passport - stands alone (proves both identity and foreign status)
- National identification card (must show photo, name, current address, date of birth and expiration date)
- U.S. driver's license
- Civil birth certificate - required for dependents under 18 if no passport is submitted
- Foreign driver's license
- U.S. state identification card
- Foreign voter's registration card
- U.S. military identification card
- Foreign military identification card
- Visa issued by the U.S. Department of State
- U.S. Citizenship & Immigration Services (USCIS) photo identification
- Medical records - dependents under 6 only
- School records - dependents under 18 (or students) only
Skip mailing your passport to the IRS
As a Certifying Acceptance Agent (CAA) firm, we can verify your passport and key identity documents in person or over secure video, certify them for the IRS and submit your W-7 package for you - so your original documents never leave your hands.
Frequently Asked Questions
How long does it take to get an ITIN?
The IRS generally processes a complete W-7 package in about 7 weeks - allow 9 to 11 weeks during peak filing season (mid-January through April) or if you apply from overseas. Filing early and error-free is the single best way to avoid delays.
Will my ITIN expire?
Yes. An ITIN expires if it isn't used on a federal tax return at least once in three consecutive years. If yours has lapsed, you'll need to renew it - the checker above will tell you.
Does an ITIN let me work or affect my immigration status?
No. An ITIN is strictly a tax-processing number. It does not grant work authorization, does not make you eligible for Social Security benefits or the Earned Income Tax Credit and has no bearing on your immigration status.
Can I apply without sending my original passport?
Yes - that's exactly what a Certifying Acceptance Agent is for. We verify and certify your documents so you don't have to mail irreplaceable originals to the IRS.