ITIN Application in Boston: Step-by-Step Guide

Applying for an Individual Taxpayer Identification Number (ITIN) can feel confusing, especially for those new to the U.S. tax system. The Internal Revenue Service (IRS) issues ITINs to individuals who need to file a federal tax return but are not eligible for a Social Security Number (SSN). This includes many immigrants, international students, and nonresident taxpayers living, working, or studying in Boston.

Understanding the ITIN process is especially important for Boston’s diverse community of immigrants, foreign scholars, and professionals. Many rely on ITINs to meet tax obligations, claim certain benefits, and gain access to financial services such as opening a bank account. Tax professionals also play a key role in guiding clients through ITIN applications, renewals, and related documentation.

This guide explains the ITIN process, from eligibility and required documents to renewal and troubleshooting. It also highlights Boston-specific resources, including IRS Taxpayer Assistance Centers, Certified Acceptance Agents, and local support services. Whether you are an ITIN applicant filing your first return or a tax professional assisting clients, this article will help you navigate the process with clarity and confidence.

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a nine-digit taxpayer identification number issued by the Internal Revenue Service (IRS). It is designed for individuals who must file a tax return or meet U.S. tax obligations but are not eligible for a Social Security Number (SSN). The ITIN format always begins with the number 9, followed by a specific range of digits assigned by the IRS. For complete details, see the official IRS ITIN Overview.

The primary purpose of an ITIN is to ensure that every person required to pay or report taxes can do so, regardless of immigration status. ITINs allow individuals to comply with U.S. tax law, claim allowable credits or deductions, and receive refunds when eligible. Importantly, an ITIN does not provide work authorization, eligibility for Social Security benefits, or a path to U.S. citizenship.

While an ITIN may resemble an SSN, the two serve different functions. An SSN is used for employment, benefits, and tax purposes, while an ITIN is strictly for tax administration. If an ITIN applicant later becomes eligible for an SSN through the Social Security Administration, they must stop using their ITIN and notify the IRS. This ensures accurate records and prevents duplicate accounts in the tax system.

Who Needs an ITIN in Boston?

An ITIN is required for many people in Boston who must meet U.S. tax obligations but cannot obtain a Social Security Number (SSN). The city’s diverse population includes immigrants, international students, business owners, and family members of U.S. taxpayers. Each group has specific reasons for needing an ITIN; understanding these categories helps clarify whether you should apply.

Immigrants and Non-Resident Aliens

Many nonresident aliens must file a federal tax return to report U.S. income or claim treaty benefits. This includes individuals investing in U.S. property, earning wages without SSN eligibility, or filing for tax compliance purposes. Immigrants in Boston who do not yet qualify for an SSN also rely on ITINs to meet filing requirements.

Foreign Students and Scholars

Boston is home to major universities like Harvard, MIT, and Boston University, which attract thousands of international students and researchers. Those on F, J, M, or Q visas often need ITINs to report taxable scholarships, stipends, or other U.S. income. Professors, visiting scholars, and exchange visitors may also require ITINs if they are not eligible for SSNs.

Spouses and Dependents

ITINs are also crucial for family members of U.S. taxpayers. Non-citizen spouses who file joint returns and dependents claimed for certain exemptions or credits often need ITINs to be listed correctly on tax forms. This ensures proper filing and allows families to claim benefits to which they are legally entitled.

Business Owners and Investors

Foreign nationals earning income from Boston-based businesses, real estate, or U.S. partnerships may need an ITIN. Beneficiaries of U.S. estates or trusts also fall under this category. Filing taxes correctly, paying obligations, or receiving credit for withholdings is impossible without an ITIN.

Why ITIN Matters

An ITIN plays a crucial role in the U.S. tax system by ensuring that individuals without a Social Security Number (SSN) can still meet their legal responsibilities. In a city like Boston, where many nonresident aliens, international students, and immigrant families live, having an ITIN helps maintain compliance while unlocking specific financial opportunities.

Legal Compliance

An ITIN allows individuals to file required tax returns, pay the proper amount of tax, and avoid costly penalties. Using an ITIN ensures that the Internal Revenue Service (IRS) can correctly process payments, record tax history, and link filings to the right person. Without one, you risk being out of compliance, which may trigger penalties, interest charges, or notices from the IRS.

Financial Benefits

Beyond compliance, ITINs help taxpayers access important financial benefits. Individuals may claim tax treaty benefits, request refunds for overpaid wages or withholdings, and sometimes qualify for credits available to ITIN filers. In addition, many banks in Boston accept ITINs when opening a bank account, and some lenders allow ITIN holders to build credit history over time.

Risks of Not Applying

Failing to apply for an ITIN when required can lead to missed refunds, rejected filings, or additional fees for late compliance. Families may lose eligibility to claim dependents, while business owners could encounter challenges reporting income and expenses. In short, not having an ITIN when needed can create long-term problems with taxes and financial services.

ITIN vs. Social Security Number (SSN)

An ITIN and a Social Security Number (SSN) may look similar, but serve different purposes. Both are nine-digit identifiers, yet only an SSN is tied to work authorization, employment, and federal benefits. An ITIN is strictly a taxpayer identification number for those not eligible for an SSN.

Comparison

When to Use Each

You should use an ITIN when you are required to file a tax return but cannot obtain an SSN. This applies to many immigrants, students, and nonresident aliens in Boston. If you later become eligible for an SSN, the ITIN must be discontinued.

Transitioning from ITIN to SSN

When an ITIN applicant becomes eligible for an SSN—such as by gaining permanent residency or work authorization—the Social Security Administration issues a Social Security card. At that point, you must notify the IRS and begin using the SSN for all future filings. This ensures proper credit for prior payments and prevents duplicate taxpayer records.

Step-by-Step ITIN Application Process

Applying for an ITIN involves several steps that must be followed carefully. Errors can delay approval, especially during peak processing periods when the IRS receives a high volume of ITIN applications. Below is a clear breakdown of the process for Boston residents and other applicants.

Step 1 – Determine Eligibility

Confirm that you cannot obtain a Social Security Number (SSN) through the Social Security Administration. You must also show a legitimate need to file a federal tax return or qualify for an exception, such as being a dependent or spouse eligible to be claimed on another person’s return.

Step 2 – Complete Form W-7

Fill out Form W-7, the official IRS application for an ITIN. Select the correct reason for applying, provide accurate personal details, and ensure all information matches your supporting documents. Parents can sign for dependents under 18. For complete information, refer to the official IRS Instructions for Form W-7.

Step 3 – Gather Supporting Documents

Collect the required supporting documents that prove your identity and foreign status. A valid passport is the most substantial proof, but you may also use a combination of other supporting documents, such as national IDs, visas, or school records for children.

Step 4 – Attach Tax Return (When Required)

Usually, an ITIN application must be submitted with a completed tax return. Leave the SSN/ITIN field blank; the IRS will add your ITIN once approved. Some ITIN applicants, such as students or dependents covered under specific rules, qualify for exemptions.

Step 5 – Submit Application

Choose one of the following submission methods:

1. Mail your application, tax return, and documents to the IRS ITIN Operations Office in Austin, Texas.
2. Make an appointment at an IRS Taxpayer Assistance Center that provides ITIN services.
3. Work with a Certified Acceptance Agent (CAA) or Acceptance Agent, who can review documentation, verify your identity, and return originals immediately.

Step 6 – Wait for Processing

The IRS typically takes 7 weeks to issue an ITIN during regular seasons. Peak processing periods (January to April) or for international and overseas applicants may take 9 to 11 weeks. You can check your ITIN application status by calling the IRS with your details.

Required Documents and Supporting Evidence

The Internal Revenue Service (IRS) requires proof of identity and foreign status when submitting an ITIN application. Providing the proper supporting documents helps the IRS verify your eligibility and prevent delays. At least one document must contain a photo unless the applicant is a dependent under age 14 (or under 18 if a student).

Stand-Alone Document

The passport is the only document that can be used alone to prove identity and foreign status. It must be current and valid. A passport without a U.S. entry date may need to be paired with additional proof of U.S. residency for dependents.

Combination Documents

If you do not submit a passport, you must provide two or more supporting documents from the IRS-approved list. These documents must be unexpired and include key details such as your name, address, and date of birth. Acceptable options include:

• National ID card: This card must include a photo, a valid address, a birth date, and an expiration date.
• U.S. visa: This visa must be unexpired at the time of application.
• Foreign military ID: Provided it is current and not expired.
• U.S. state ID card: which proves identity but not foreign status.
• U.S. driver’s license: which also proves identity alone.
• Foreign voter registration card: which must be current and unexpired.

Dependents’ Requirements

Special rules apply for dependents included on an ITIN application:

• School Records: Accepted for dependents under 24 who are students. Records must include the child’s name, address, attendance dates, and official signature.
• Medical Records: Accepted for dependents under 12 months. It must be official, dated within the last 12 months, and include the child’s name and proof of U.S. residency.

Providing complete, accurate documentation ensures the IRS can process your application without requesting additional information. Always keep copies of what you submit for your own records.

ITIN Renewal Process

An ITIN does not last forever. If it has not been used on a federal tax return for three consecutive years or if it was issued before 2013 and not previously renewed, it will expire. Taxpayers should renew their number before submitting a return to avoid filing delays.

When to Renew

• Your ITIN has not appeared on a return for three years.
• You receive an IRS notice that your ITIN will expire.
• You hold an ITIN issued before 2013, which has not been renewed.

Renewal Steps

1. Complete Form W-7 and check “Renew an existing ITIN.”
2. Provide your previous ITIN in the appropriate field.
3. Attach a valid tax return, unless you qualify for an exemption.
4. Include required supporting documents (such as a passport or national ID).
5. You can submit your renewal by mail, through an IRS Taxpayer Assistance Center, or with a Certified Acceptance Agent (CAA).

Important Notes

• If your name has changed since your original ITIN was issued, you must include official documentation such as a marriage certificate or court order.
• After approval, the IRS will assign a new number if necessary and update its records.
• Always notify the IRS if your contact information or address changes to ensure you receive renewal notices.

Certified Acceptance Agents (CAAs) in Boston

For many ITIN applicants, working with a Certified Acceptance Agent (CAA) can make the process faster and more secure. CAAs are authorized by the Internal Revenue Service (IRS) to assist taxpayers in preparing and submitting ITIN applications while verifying supporting documents.

Role and Benefits of CAAs

CAAs are trained to review documentation, confirm identity, and submit applications on behalf of taxpayers. Their services offer several benefits:

• Immediate return of original documents, avoiding the risk of mailing passports or IDs.
• Professional guidance that reduces the chance of rejection or delay.
• Assistance in completing Form W-7 accurately.
• Support for dependents, spouses, and other family members applying for ITINs.
• Faster processing compared to mailing directly to the IRS.

Becoming a CAA as a Tax Professional

Boston-area tax professionals may expand their practices by becoming CAAs. To qualify, applicants must:

1. Submit Form 13551, the Application to Participate in the IRS Acceptance Agent Program.
2. Complete a background and suitability check.
3. Attend IRS training sessions.
4. Sign a contract agreeing to follow IRS rules for ITIN services.

Becoming a CAA allows accountants and employers in Boston to provide specialized services, charge reasonable fees, and build stronger relationships with the international community.

Boston-Area Resources and Example Listings

Several CAAs and acceptance agents operate in and around Boston. These offices can help ITIN filers prepare accurate applications and handle renewals:

• Greater Boston Legal Services, Inc.: 197 Friend Street, Boston, MA 02114
• Back Bay Accounting & Tax, LLC: 92 State Street, 7th Floor, Boston, MA 02109
• BDO USA, PA: One International Place, 4th Floor, Boston, MA 02110
• Veritas Tax & Business Advisory Group: 810 Memorial Drive, Suite 103, Cambridge, MA 02139

Working with a local CAA can save time, protect sensitive documents, and ensure your ITIN application meets IRS requirements.

Boston-Specific ITIN Resources

Boston residents have several options when seeking in-person help with ITIN applications. These resources reduce the risk of errors, provide guidance, and help protect sensitive documents.

IRS Taxpayer Assistance Centers (TACs)

The IRS operates Taxpayer Assistance Centers across Massachusetts where you can submit ITIN applications in person. While Boston does not have a TAC exclusively dedicated to ITIN services, nearby offices handle appointments. You must schedule an appointment by calling 844-545-5640 before visiting. For the most current list of centers, visit the official IRS Taxpayer Assistance Centers with ITIN Services.

Certified Acceptance Agents in Greater Boston

Boston and nearby cities such as Cambridge and Somerville have numerous acceptance agents and Certified Acceptance Agents (CAAs). These professionals can verify supporting documents, submit applications directly to the IRS, and return original IDs immediately. Examples include Greater Boston Legal Services, Back Bay Accounting & Tax, LLC, and BDO USA, PA.

Volunteer Income Tax Assistance (VITA) Sites

Community organizations in the Boston area also offer free assistance. VITA programs like Just-A-Start Corporation in Cambridge provide ITIN support for low- to moderate-income taxpayers. These services are especially valuable for immigrants, students, and family members who cannot pay private service fees.

Using these Boston-specific resources helps ITIN filers complete applications correctly, avoid rejection, and gain confidence that their paperwork is handled according to IRS requirements.

Processing Times and What to Expect

The time it takes to receive an ITIN depends on when and how the application is submitted. During peak processing periods, such as tax season, applicants should expect longer wait times. Understanding the regular timeline and possible IRS notices helps taxpayers prepare.

Standard Timelines

• Regular season: About 7 weeks from when the IRS receives your application.
• Peak processing periods (January through April): 9–11 weeks.
• Overseas applicants: Typically 9–11 weeks due to mailing and verification delays.
• Applications through a Certified Acceptance Agent (CAA): Often faster since supporting documents are authenticated locally.

IRS Notices You May Receive

• CP565 Notice—ITIN Assigned: This notice confirms that your ITIN has been approved. No further action is required, but keep it in a safe place.
• CP566 Notice—More Information Needed: The IRS requires additional documentation or corrections. Respond promptly to avoid further delay.
• CP567 Notice – Application Rejected: Explains why your ITIN application was denied. You must correct the issue and submit a new application.

How to Check ITIN Application Status

The IRS does not provide online tracking for ITIN applications. To check your status, you must:

• Call the IRS at 800-829-1040 (inside the U.S.) or 267-941-1000 (outside the U.S.).
• Provide identifying information such as your name, address, and application details.
• If you applied through a CAA, you may also request updates directly from them.

Awareness of these timelines and notices helps taxpayers avoid unnecessary stress and ensures they know when to request follow-up assistance if delays occur.

Common Problems and Troubleshooting

Even with careful preparation, ITIN applications can be delayed or rejected if mistakes are made. Knowing the most common issues helps applicants prevent errors and respond quickly if the IRS requests corrections.

Document Issues

• Expired documents: Submitting an expired passport, ID, or visa will result in rejection. Always check expiration dates before applying.
• Invalid or missing proof: The IRS requires clear documentation of identity, foreign status, and sometimes U.S. residency. Missing or mismatched details can cause delays.
• Dependents’ records: School or medical records must include a valid U.S. address and a recent date for children.

Application Errors

• Incomplete Form W-7: Leaving sections blank or failing to sign the form is a frequent cause of rejection.
• Name mismatches: Differences between your application's spelling and supporting documents may prevent processing.
• Wrong reason selected: Choosing the incorrect category on Form W-7 can make your application invalid.

Tax Return Problems

• Missing federal tax return: Most first-time ITIN applications must include a federal tax return unless the applicant qualifies for an exemption.
• Incorrect filing status: Incorrectly listing a spouse or dependents can trigger IRS notices.
• Errors in exemptions or claims: Claiming tax benefits without proper proof or required schedules may result in rejection.

How to Fix Issues

• Respond promptly to any IRS notice, such as a CP566 or CP567, by submitting the requested documents.
• Prepare a completely new application packet rather than sending partial corrections.
• If you are unsure how to correct errors, work with a Certified Acceptance Agent (CAA) or visit an IRS Taxpayer Assistance Center for guidance.

Practical Examples and Edge Cases

Real-world situations show how ITIN rules apply to different types of taxpayers in Boston. These examples highlight when an ITIN is required, when an SSN should be used instead, and common mistakes to avoid.

International Student at Boston University

An international student studying in Boston on an F-1 visa receives a taxable scholarship. Because the student is not eligible for a Social Security Number (SSN), an ITIN must file a federal tax return and report the income. Required supporting documents may include a passport, visa, and enrollment verification.

Foreign Investor with Boston Property

A foreign national owns rental property in Boston and must report rent income to the IRS. To comply with U.S. tax law, the investor must apply for an ITIN to file the proper return, report income, and claim allowable deductions.

Mixed-Status Family in Boston

A U.S. citizen files a joint return with a non-citizen spouse. The spouse does not qualify for an SSN, so an ITIN is needed. Dependent children may also require ITINs if they were born outside the U.S. or are not eligible for SSNs. This ensures the family can claim credits and exemptions correctly.

Worker Eligible for an SSN

Some visa holders in Boston mistakenly apply for ITINs even though they qualify for SSNs through the Social Security Administration. This is an error. Taxpayers eligible for an SSN must apply for one and use it on all future returns. The IRS should be notified so that prior payments and records can be transferred to the correct number.

Next Steps and a Call to Action

Applying for an ITIN requires careful preparation, but following a clear checklist can reduce errors and speed up processing.

Quick Checklist Before Applying

• Please verify your ineligibility for a Social Security Number (SSN).
• Please ensure that Form W-7 is completed accurately and signed.
• Gather valid supporting documents such as a passport or national ID.
• Please attach a federal tax return, unless you qualify for an exemption.
• Double-check names, addresses, and dates for accuracy.
• Decide whether to mail the application, make an appointment with an IRS Taxpayer Assistance Center, or use a Certified Acceptance Agent (CAA).

Benefits of Professional Assistance

Working with a CAA or tax professional in Boston can save time, reduce the chance of rejection, and help families claim the correct credits. Many applicants find that paying a reasonable fee for professional services is worthwhile compared to the risk of delays.

Apply Early to Avoid Delays

The IRS experiences longer wait times during peak processing periods. Start your ITIN application process before filing deadlines to ensure timely results and prevent complications.

Frequently Asked Questions (FAQs)

How long does it take to get an ITIN in Boston?

Processing usually takes about 7 weeks if submitted during the regular season. Peak processing periods, such as January through April, can take 9 to 11 weeks. Applicants outside the U.S. often face similar delays. Using a Certified Acceptance Agent (CAA) may shorten wait times because they verify supporting documents locally before sending the application.

Can I file my tax return while waiting for an ITIN?

You cannot electronically file a return until the ITIN is issued. Instead, submit your federal tax return by mail along with Form W-7 and required supporting documents. The IRS processes both together, assigns the ITIN, and then completes the return. This ensures you follow the rules without waiting for the ITIN to file.

What if I am eligible for a Social Security Number?

If you are eligible for a Social Security Number (SSN) through the Social Security Administration, you must apply for one instead of an ITIN. Once the SSN is issued, notify the IRS to update records and stop using the ITIN. This prevents duplicate taxpayer accounts and ensures your prior payments and refunds are credited correctly under the SSN.

Can my spouse or child get an ITIN?

A spouse-dependent may apply for an ITIN if they do not qualify for an SSN but must be included on a federal tax return. This allows families to claim certain exemptions or credits. Depending on age and relationship, supporting documentation consists of a passport, school records, or medical records. Correct filing ensures the IRS appropriately recognizes family members.

Do ITINs need to be renewed every year?

ITINs remain valid as long as they are used on at least one federal tax return every three consecutive years. If not used, the number will expire and must be renewed before future use. The IRS also periodically requires renewal for older ITINs. Applicants must submit Form W-7 with current documents to renew. Renewing early helps avoid rejected returns.

Can undocumented immigrants apply for an ITIN?

Undocumented immigrants are eligible for ITINs if they file a tax return or meet another valid IRS requirement. The ITIN is strictly a taxpayer identification number and does not provide work authorization, legal status, or a path to citizenship. The IRS does not share ITIN information with immigration enforcement, which means applicants can safely comply with U.S. tax laws.

Can I open a bank account in Boston with an ITIN?

Many Boston-area banks accept ITINs as part of their account opening requirements. Applicants must also provide a passport or government-issued ID, proof of address, and sometimes additional documentation. Policies vary by institution, so it's best to check with the bank directly. Having an ITIN may also help individuals establish a credit history in the United States.