What Is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to individuals who are required to have a U.S. taxpayer identification number but are not eligible for a Social Security Number (SSN). ITINs are used by certain nonresident and resident aliens, their spouses, and dependents who need to file a U.S. tax return or have other federal tax reporting requirements. The ITIN is a nine-digit number, always beginning with the number "9" (formatted as 9XX-XX-XXXX).

Key facts about ITINs:

  • ITINs are for federal tax purposes only and do not authorize work in the U.S., provide Social Security benefits, or change immigration status.
  • They are used by people who cannot obtain an SSN, including undocumented immigrants, certain visa holders, and foreign investors.

How to Apply for an ITIN

  1. Complete IRS Form W-7
  • Fill out Form W-7, Application for IRS Individual Taxpayer Identification Number.
  • The form requires documentation proving your foreign/alien status and identity.
  1. Attach a Federal Tax Return
  • Generally, you must attach a completed federal income tax return to your Form W-7, unless you qualify for an exception (see Form W-7 instructions for exceptions).
  1. Submit Your Application
    You can apply in one of three ways:
  • Mail: Send Form W-7, your tax return, and original or certified copies of your identification documents to the address listed in the Form W-7 instructions.
  • In Person: Present your application and documents at an IRS walk-in office.
  • Through an Acceptance Agent: Use an IRS-authorized Acceptance Agent (such as certain colleges, financial institutions, or accounting firms) who will review your documents and forward your application to the IRS.
  1. Wait for Processing
  • The IRS will review your application and, if approved, issue your ITIN by mail.

Important Notes:

  • You cannot file your ITIN application electronically (e-file); it must be submitted with your tax return or through an Acceptance Agent.
  • ITINs do not make you eligible for the Earned Income Tax Credit.

For more information and to access Form W-7 and its instructions, visit the IRS website.