What the ITIN is and what it’s for
The ITIN (Individual Taxpayer Identification Number) is a tax identification number the IRS issues to certain people who need to meet federal tax obligations and aren’t eligible for a Social Security number (SSN).
Key points
- It’s for federal tax purposes.
- It doesn’t authorize you to work in the United States.
- It doesn’t grant or change immigration status.
- It doesn’t entitle you to Social Security benefits or the Earned Income Tax Credit (EITC).
Who can apply for one
According to the IRS, you need an ITIN if you have a federal tax purpose and aren’t eligible for an SSN. For example, certain nonresident aliens, or spouses and dependents who can be claimed for certain tax benefits. U.S. citizens, permanent residents (green card holders), and anyone eligible for an SSN don’t need an ITIN.
Documents you need
- The completed Form W-7 (one for each person applying).
- Your federal tax return (Form 1040 or 1040-NR), unless you qualify for an exception.
- Proof of identity and foreign status (and, for dependents, proof of U.S. residency). They must be original documents or certified copies from the issuing agency.
Check on IRS.gov which documents are accepted and in what format they must be submitted before sending your application.
Step by step to apply
- Prepare Form W-7Use the current version and its official instructions.
- Gather your documentationCheck which documents the IRS accepts to prove identity and status.
- Submit your applicationChoose one of the IRS-allowed methods. If your spouse or dependents also apply, attach a Form W-7 for each person to the front of the return and leave their Social Security number field blank.
Where to send your application
The IRS offers three ways: mail the package (U.S. Postal Service or a private courier) to the IRS Service Center in Austin, Texas, at the address listed on IRS.gov; apply for free at a Taxpayer Assistance Center with a prior appointment (getting an appointment can take several weeks), where they can review your W-7 and authenticate most documents; or do it in the U.S. or abroad with an IRS-approved Certifying Acceptance Agent, who may charge fees.
Informational content, not tax advice. Check the current requirements and forms on the IRS’s official site.
How long it takes to arrive
The IRS asks you to allow 7 weeks for it to notify you of your application’s status. It can take 9 to 11 weeks if you apply during tax season (January 15 to April 30) or if you apply from abroad.
Frequently asked questions
Is the ITIN the same as a Social Security number?
No. The ITIN is only for federal tax purposes: it doesn’t authorize you to work and doesn’t change immigration status.
How long does the process take?
The IRS indicates 7 weeks to notify you of the application’s status; 9 to 11 weeks during tax season (January 15 to April 30) or if you apply from abroad.
How do I renew my ITIN?
If your ITIN wasn’t used on a federal return for 3 consecutive tax years, it expires on December 31 of the third year. To renew it, fill out Form W-7 and check the “Renew an existing ITIN” option; you only need to renew it if you’re going to file a federal return.
Official sources
- IRS: Individual Taxpayer Identification Number (ITIN)
- IRS: How do I apply for an ITIN?
- IRS: ITIN expiration FAQs
- IRS: Form W-7 and instructions
Reviewed on IRS.gov on October 14, 2026.
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