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A taxpayer identification number (TIN) is required on all returns, statements, and other tax-related documents and you must provide it upon request to any other person who needs it to comply with the tax law. For most individuals, their TIN is a Social Security number (SSN). A foreign person, who doesn't have and is not eligible for an SSN, must use an individual taxpayer identification number (ITIN). See discussion in Topic no. 851, Resident and nonresident aliens for more information of tax filing obligations of foreign persons.
Examples of individuals who need an ITIN
- A nonresident alien who is required to file a U.S. tax return or is filing a U.S. tax return to claim a refund
- A resident alien (based on days present in the United States) who files a U.S. tax return
- A resident or nonresident alien individual who can be claimed as a dependent on a U.S. tax return
- A resident or nonresident alien electing to file a joint tax return with a spouse who is a U.S. citizen or resident alien
- A nonresident alien student, professor, or researcher filing a U.S. tax return
- A nonresident alien individual claiming a tax treaty benefit (e.g., when providing a withholding certificate to a U.S. withholding agent to claim certain reductions in U.S. withholding tax under an applicable U.S. income tax treaty)
For tax years beginning after 2017, spouses or dependents aren’t eligible for an ITIN, unless they are claimed for an allowable tax benefit. The individual must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit.
For federal tax purposes only
An ITIN is issued for federal tax purposes only and doesn't entitle you to Social Security benefits nor does it make you eligible for the earned income credit. The ITIN creates no inference concerning your immigration status or your right to work in the United States. An ITIN does not get issued solely for opening bank/investment accounts, e-commerce or starting a business.
Applying for an ITIN
You must file Form W-7, Application for IRS Individual Taxpayer Identification Number to apply for an ITIN and to show that you have a federal tax purpose for seeking the ITIN. Along with the completed Form W-7, you will be required to submit identity documents and either a federal tax return or other documentation to show the federal tax purpose for which you need the ITIN.
The identity documents must verify both your identity and your foreign status. Applicants must include original identity documents or copies certified by the issuing agency. A certified copy of a document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the agency. Notarized copies are not acceptable. Applicants being claimed as dependents must also prove U.S. residency (passport with date of entry stamp needed if used as a stand-alone document) unless the applicant is a dependent of U.S. military personnel stationed overseas or a resident of Canada or Mexico. Dependents of U.S. military personnel are required to submit original documents, certified copies or notarized copies of identification documents. If the documents are notarized, a copy of the servicemember’s U.S. military ID is required and the applicant must be applying from an overseas or APO/FPO address. If you don't submit a passport document (with a date of entry, if for a dependent from outside Canada or Mexico), you must provide a combination of at least two documents that are current (that is, not expired) and that, taken together, (1) verify your identity (contain your name and a photograph), and (2) support your claim of foreign status. An exclusive list of documents that are acceptable for this purpose is included in the Instructions for Form W-7. Some examples of acceptable documentation include national identification card (showing photo, name, current address, date of birth, and expiration date), civil birth certificate, foreign driver's license, or visa issued by the U.S. Department of State.
If the ITIN is for a dependent, and the dependent's passport doesn't have a date of entry, then you may submit medical records, if the dependent is under the age of 6, or school records from a U.S. facility, if the dependent is at least 6 years of age. However, if you're living abroad and have adopted a foreign child or have had a foreign child legally placed in your home pending an adoption, and your request for an adoption taxpayer identification number (ATIN) for the foreign child has been denied, that child may be eligible for an ITIN. If the dependent is a minor, the documentation must establish the relationship between the dependent and the representative signing the application on the dependent's behalf. This could include a birth certificate, adoption papers, or other court-appointed papers showing legal guardianship.
Expiration of ITINs
Any ITIN that's not used on a federal income tax return at least once in three consecutive tax years, either as the ITIN of an individual who files the return or as the ITIN of a dependent included on a return, will expire on December 31 of the third consecutive tax year of non-use. Also, if your ITIN was assigned before 2013 and was never renewed, it is expired. Either way, you’ll need to submit a renewal application with your U.S. federal tax return. See Notice 2016-48 for more information.
Renewing an expired ITIN
ITINs only need to be renewed if there is a federal tax filing purpose for the ITIN. You must complete Form W-7, attach a valid U.S. Federal income tax return or other documentation to show the federal tax purpose, and include your original identification documents or certified copy from the issuing agency along with the “letter of denial” from the SSA (if applicable).
Applying or renewing by mail
You can apply for or renew your ITIN by mail. If you submit your application by mail, use the address shown in the Form W-7 Instructions or Publication 1915, Understanding Your ITIN PDF. Do not use the mailing address in the instructions for your tax return. If your original documents aren’t returned within 60 days, you may call 800-829-1040 (in the United States) or 267-941-1000 (outside the United States), to find out about the status of your documents. Allow 7 weeks for the IRS to notify you in writing of your ITIN application status (up to 11 weeks if you submit the application during peak tax time (January 15 through April 30) or from abroad).
Applying or renewing in person
You can apply for or renew your ITIN in person at an IRS Taxpayer Assistance Center (TAC) or through a certified acceptance agent (CAA). TACs operate by appointment only and are a free service. If you are unable to make an appointment at a TAC or are applying or renewing from outside the United States, applicants may also submit their applications by using the services of a CAA. CAAs are individuals, businesses, organizations authorized by the IRS to assist taxpayers in the ITIN application process and receive ITIN applications on behalf of the IRS. If you apply or renew in person at a TAC or through an CAA, the IRS or CAA will review your identity documents and return them to you immediately. Once the application is submitted, allow 7 weeks for the IRS to notify you in writing of your ITIN application status (up to 11 weeks if you submit the application during peak tax time (January 15 through April 30) or from abroad). If applying outside the United States, see Obtaining an ITIN from abroad for more information.