Who needs an ITIN
An ITIN is typically required if you have a US filing requirement but can’t get an SSN. That includes:
- A nonresident alien claiming a tax-treaty benefit or filing Form 1040-NR
- A resident alien filing based on days spent in the US
- A spouse or dependent listed for an allowable tax benefit
Some states, including California, also let ITIN filers claim state tax credits. Find out more about who needs an ITIN and how each group applies.
ITIN vs. SSN: key differences
| Issued by | Who qualifies | Authorizes work | Used for | |
|---|---|---|---|---|
| ITIN | IRS | People not eligible for an SSN | No | Filing federal taxes |
| SSN | Social Security Administration | US citizens and most residents | Yes | Taxes, work, and federal benefits |
Source: Internal Revenue Service
How to apply for an ITIN with Form W-7
To apply, complete Form W-7 and attach a federal tax return—Form 1040 or Form 1040-NR—unless you qualify for a documented exception.
You can submit your application three ways:
- Mail original or certified ID documents to the IRS ITIN Operation in Austin, Texas
- Work with a Certifying Acceptance Agent (CAA), who verifies your documents so you don’t have to mail originals
- Verify in person at a Taxpayer Assistance Center (TAC)
Note: The IRS doesn’t charge a fee, but a CAA may charge for their service.
Documents and timeline
A passport is the only document that proves both identity and foreign status on its own. Without a passport, you’ll need two identifying documents. Once the IRS receives a complete application, expect about seven weeks for processing outside of tax season (May through December) and nine to eleven weeks or more during tax season (January through April) or from overseas.
Does an ITIN expire?
Yes, an ITIN expires if it isn’t used on a federal return for three consecutive years, expiring December 31 of that third year. To renew, a new Form W-7 can be filed with the renewal box checked. A tax return only needs to be attached if you’re filing one at the same time as the renewal.
What an ITIN can and can’t do
With an ITIN, you can:
- File a federal return
- Be claimed for allowable credits like the Child Tax Credit or the Credit for Other Dependents
- Open a financial account or apply for credit
What it can’t do:
- Authorize you to work legally
- Qualify you for Social Security benefits
- Serve as general-purpose ID
