Taxpayers' ITIN and immigration status issues often start with confusion about eligibility and purpose. An Individual Taxpayer Identification Number (ITIN) is a nine-digit identifier created by the Internal Revenue Service (IRS). It is issued to individuals who must file a federal tax return but do not qualify for a Social Security Number (SSN). This number allows the IRS to track tax compliance for non-citizens and others outside standard SSN eligibility.
It is essential to understand what an ITIN does—and does not—do. An ITIN is for tax purposes only. It allows someone to meet filing requirements, report income, and claim certain credits when eligible. However, it does not grant immigration benefits, change immigration status, or authorize employment in the United States. An ITIN holder cannot receive Social Security benefits, even if they pay into the system. Recognizing these limits helps taxpayers comply with U.S. law without misunderstanding the role of this taxpayer identification number.
This guide provides a step-by-step approach to ITIN requirements. You will learn who needs an ITIN, how to apply for an ITIN, which documents are accepted, and what to do when your ITIN expires. We will also explain the differences between an ITIN and a Social Security Number (SSN), common IRS issues, and real-world examples that highlight practical challenges. By the end, you will be prepared to file your tax return accurately, maintain proper tax records, and avoid costly delays.
An Individual Taxpayer Identification Number (ITIN) is a nine-digit taxpayer identification number issued by the Internal Revenue Service (IRS). It is for individuals who must file a federal tax return but are not eligible for a Social Security Number (SSN). The ITIN ensures these taxpayers can report income, pay taxes, and keep accurate tax records.
The ITIN is used only for tax purposes. It does not grant work authorization, immigration benefits, or eligibility for Social Security benefits. Its sole role is to help non-SSN filers comply with U.S. tax law.
An ITIN is a nine-digit number beginning with “9” and is formatted like an SSN (XXX-XX-XXXX). The middle digits fall within specific ranges (50–65, 70–88, 90–92, 94–99).
The ITIN helps the IRS process returns and payments when a filer lacks an SSN.
The Internal Revenue Service (IRS) issues ITINs after receiving a valid ITIN application.
The ITIN cannot be used for employment authorization, immigration benefits, or eligibility for Social Security.
For complete details, you can review the IRS explanation of the Individual Taxpayer Identification Number (ITIN).
The IRS issues ITINs to people who are not eligible for a Social Security Number (SSN) but still need to file a federal tax return. Eligibility depends on both immigration status and tax obligations. Below are the main groups that require an ITIN.
For a complete list of acceptable identification and supporting evidence, refer to the IRS guidance on ITIN supporting documents.
Many taxpayers confuse an Individual Taxpayer Identification Number (ITIN) with a Social Security Number (SSN). While both are forms of identification used by the IRS and other agencies, they serve different purposes. Understanding these differences helps taxpayers know when they need an ITIN and when they should apply for an SSN instead.
An ITIN is designed solely to help people meet their U.S. tax obligations. It cannot be used to prove legal work eligibility, apply for government benefits, or change immigration status. By contrast, an SSN is much broader in scope. It is required for legal employment, tracks wages paid, and allows individuals to qualify for Social Security benefits and other federal programs.
If someone later qualifies for an SSN after holding an ITIN, they must stop using it. At that point, the IRS transfers all prior tax records to the new SSN to keep the tax history complete and accurate.
Applying for an Individual Taxpayer Identification Number (ITIN) involves several steps. The Internal Revenue Service (IRS) requires applicants to follow a straightforward process to ensure accuracy and avoid delays. Below is a breakdown of the complete ITIN application process.
You must first confirm that you are not eligible for a Social Security Number (SSN). If you can obtain an SSN through the Social Security Administration, you should not apply for an ITIN. Only individuals who need a taxpayer identification number ITIN for federal tax purposes are eligible.
Applicants need to submit proof of both identity and foreign status. The most commonly accepted document is a valid original passport. If you do not have a passport, the IRS agrees with a combination of other certified copies, such as visas, national ID cards, or birth certificates. You must include documents that match the list of items recognized by the IRS.
The ITIN application requires Form W-7, which asks for personal details and the reason for needing an ITIN. Unless you qualify for a filing exception, you must attach a completed federal tax return to show why the ITIN is required. Make sure all information is accurate, as mistakes can result in delays.
You can apply in three ways:
Send your Form W-7, tax return, and documents to the IRS ITIN Operations office in Austin, Texas.
Apply at an IRS Taxpayer Assistance Center with an appointment.
CAAs can help prepare your application and verify documents, reducing the need to mail originals.
Standard processing usually takes about seven weeks, but may extend to nine to eleven weeks during peak tax season. After review, the IRS sends an official notice with the result of your application:
Applicants should keep these notices with their tax records, since they provide proof of the ITIN assignment or next steps if problems arise.
Like other IRS-issued numbers, an Individual Taxpayer Identification Number (ITIN) does not last forever. Taxpayers must understand when renewal is required and what happens if they continue using an expired ITIN. Knowing the deadlines helps prevent delays in receiving refunds or applying credits on a federal tax return.
An ITIN expires if not used on a tax return for three consecutive years. For example, if the ITIN was not used in 2021, 2022, or 2023, it expired on December 31, 2023.
ITINs issued before 2013 may also expire if they have not been renewed. The IRS identifies these by the middle digits of the ITIN.
When submitting an ITIN application, the IRS requires proof of identity and foreign status. These documents ensure that the ITIN number is assigned correctly and tied to the right person. Because the ITIN is a type of U.S. taxpayer ID, accuracy is critical for later processing and checking your ITIN application status.
The IRS only accepts documents listed in its official guidance; all must be original or certified copies. Expired or damaged records will not be accepted.
Even with careful preparation, problems can arise during or after an ITIN application. The IRS has identified several recurring issues that taxpayers should be aware of. Understanding the causes and how to resolve them can prevent delays in filing a federal tax return or claiming essential credits.
A surviving spouse or representative must file the final return and submit documents verifying the individual’s death.
Court orders, marriage certificates, or divorce decrees must be included to update the ITIN records.
If original papers are lost or delayed, taxpayers can request certified copies from issuing agencies or use a Certified Acceptance Agent for in-person verification.
These edge cases highlight why it is essential to maintain updated documentation and communicate promptly with the IRS when problems arise. Taking early action reduces the chance of delayed refunds, disallowed credits, or unresolved IRS issues.
A Certified Acceptance Agent (CAA) is authorized by the Internal Revenue Service (IRS) to assist with the ITIN application process. CAAs are valuable for taxpayers who prefer in-person help or want to avoid mailing original documents. They review applications, verify identity, and forward the package to the IRS on the applicant’s behalf.
Passports, visas, and other identification are reviewed for validity, reducing rejection risk.
Unlike mailed applications, original identification is returned right away.
CAAs guide applicants through Form W-7 to ensure all sections are complete.
CAAs assist with follow-ups, ITIN application status checks, and IRS notices.
Tax professionals, including CPAs, EAs, and attorneys, may apply to become CAAs. This role expands services, strengthens client relationships, and supports compliance with U.S. taxpayer identification number requirements.
Different immigration statuses create unique requirements for obtaining or renewing an ITIN. The following examples illustrate everyday situations taxpayers may encounter.
An international student receives both a scholarship and campus wages. Because the student does not qualify for a Social Security Number (SSN), an ITIN must file a federal tax return. Documents include a passport, Form I-20, and school records.
A nonresident investor earns rental income from U.S. property. An ITIN is necessary to report income, claim deductions, and receive credit under a tax treaty, lowering taxes withheld.
A U.S. citizen and nonresident spouse file jointly and claim their children as dependents. The spouse and children must apply for ITINs using passports, birth certificates, and proof of residency to qualify for credits.
When a nonresident with U.S. investments passes away, the surviving spouse or representative must file the final tax return. An ITIN application with a death certificate ensures correct processing and distribution of funds.
A taxpayer’s ITIN expires after three years of non-use. A renewal with updated identification is required before filing again.
These cases highlight the importance of accurate documents, timely renewal, and proper ITIN use for tax compliance.
Even with preparation, ITIN applications can encounter problems. Understanding common issues and following a compliance checklist reduces delays when filing a federal tax return.
This checklist allows applicants to comply with IRS requirements, reduce errors, and avoid processing delays. Careful preparation also ensures taxpayers do not miss out on allowable credits or refunds.
Some ITIN cases are simple, but others require professional help. Take these steps to stay compliant and avoid delays:
Professional guidance ensures accurate records and smooth processing during tax season.
No, you cannot apply for both together. The Social Security Administration must decide if you qualify for a Social Security Number (SSN). You may apply for an ITIN through the Internal Revenue Service (IRS) if denied. Always include the SSN denial letter with your ITIN application to confirm ineligibility and prevent delays in processing your tax return.
An ITIN is valid if used on a federal tax return at least once in three consecutive years. It will automatically expire on December 31 of the third year if unused. ITINs issued before 2013 that were never renewed have already expired. Renewal is required to avoid delays, lost credits, or rejected filings.
An ITIN is a taxpayer identification number issued only for tax purposes. It cannot authorize employment, provide immigration benefits, or qualify you for Social Security benefits. Some banks or institutions may accept ITINs to open accounts, but the IRS strictly limits their official use. The ITIN exists to help individuals file U.S. tax returns and maintain accurate tax records.
You can check your ITIN application status by calling the IRS. Inside the U.S., dial 800-908-9982. International applicants should call 267-941-1000. Wait at least seven weeks after submission, or nine to eleven weeks during peak tax season. Have your name, address, date of submission, and other details ready to verify your identity and receive an accurate status update.
A child or newborn can receive an ITIN if claimed as a dependent on a U.S. tax return. Parents must submit Form W-7, the child’s foreign birth certificate, and proof of U.S. residency when required. This process ensures the dependent is appropriately identified, allowing families to claim allowable credits while complying with IRS requirements for accurate tax reporting.
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