What an ITIN is, and who can get one
An ITIN (individual taxpayer identification number) is a 9-digit number the IRS issues to people who need a US taxpayer ID but are not eligible for a social security number (SSN). It is for federal tax only. The IRS says it does not authorize you to work, does not provide or change immigration status, and does not qualify you for Social Security benefits or the Earned Income Tax Credit. You can apply regardless of immigration status.
Common reasons to apply:
- You are a nonresident who must file a US tax return, or files one to get a refund.
- You need it to claim a tax treaty benefit.
- You are a resident alien by days present and can't get an SSN.
- You are the spouse or dependent of a US citizen or resident, claimed for a tax benefit, or you file your own return.
If you can get an SSN, apply for the SSN at the Social Security Administration instead. A business needs an EIN, not an ITIN: see how to get an EIN as a non-resident.
What you send
The application package has three parts:
- Form W-7. Check one reason box (a to h) and fill in your name, addresses, birth details, citizenship and documents. The Form W-7 guide goes line by line.
- The federal tax return the ITIN is for, with the SSN space left blank. You skip it only if you meet one of the exceptions in the W-7 instructions, such as a treaty claim on income paid to you, and then send that exception's documents instead.
- Identity and foreign status documents, as originals or certified copies from the agency that issued them. A notary's copy is not accepted, except for military families applying from overseas. A current passport proves both identity and foreign status alone. Without one you send at least two documents from the IRS list (for example a national ID card, a foreign driver's license, a birth certificate), one with a photo.
Three ways to apply
By mail. Send the package to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. The IRS mails your original documents back to your line 2 address. If you would rather not mail your passport, apply in person.
Through a Certifying Acceptance Agent (CAA). A CAA, in the United States or abroad, checks your documents, gives the originals back on the spot and sends the package for you. CAAs charge a fee, which varies.
At an IRS Taxpayer Assistance Center or a VITA site. Designated IRS offices verify documents in person, by appointment (844-545-5640), for free. Some Volunteer Income Tax Assistance (VITA) sites also offer free ITIN help.
How long it takes, and renewal
Allow 7 weeks for the IRS letter with your number, or 9 to 11 weeks if you apply between January 15 and April 30 or from overseas. If your mailed originals have not come back after 60 days, call the IRS.
An ITIN expires if it is not used on a federal tax return for three tax years in a row, on December 31 of the third year. Renew it only if it will go on a return: file a new Form W-7, check Renew an existing ITIN, and give the old number. A spouse or dependent who needs a renewed ITIN must be listed on the attached return with the schedule or form for the benefit claimed. Filing with an expired ITIN can delay your return and cost you credits.
If you are filling in the W-7 itself, you can do it on an Android phone with PDF Sign & Fill, and your documents are never uploaded. The IRS wants an original signature, so print it and sign it in ink.
Frequently asked questions
Can I get an ITIN number online?
No. The IRS takes ITIN applications by mail or in person, through a Certifying Acceptance Agent, an Acceptance Agent, a VITA site or an IRS Taxpayer Assistance Center.
How much does an ITIN cost?
The IRS charges nothing. Applying at an IRS Taxpayer Assistance Center or a VITA site is free; Certifying Acceptance Agents and Acceptance Agents charge their own fees.
Can I get an ITIN without filing taxes?
Only if you meet one of the exceptions in the Form W-7 instructions, such as needing the number for a treaty benefit or for certain income that is reported to you. Then you send that exception's documents instead of a return.
How do I get an ITIN for my foreign spouse or child?
File a Form W-7 for each person, with your joint return or the return that claims them for a tax benefit, and their own identity documents. Most dependents also need proof of US residency.
How long does it take to get an ITIN?
About 7 weeks, or 9 to 11 weeks during tax season or from abroad.
The form guides
Sources
Written from: Instructions for Form W-7 (Rev. December 2024); How to apply for an ITIN; How to renew an ITIN; Individual Taxpayer Identification Number (ITIN).
Language: English · Español