Who Needs an ITIN, and How Form W-7 Works

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the IRS to people who have a U.S. tax filing or reporting requirement but are not eligible for a Social Security number.

What an ITIN is, and is not

An ITIN is for federal tax purposes only. It does not authorize work in the United States, does not provide Social Security benefits and does not change immigration status.

Who may need one

• A nonresident or resident alien with a U.S. tax filing requirement who cannot get a Social Security number
• The spouse or dependent of a U.S. citizen or resident alien, when a taxpayer ID is needed to claim them on a return
• A foreign national with U.S. income or an investment that must be reported

How the application works

An ITIN application is made on Form W-7, together with documents that prove your identity and your foreign status. In most cases the application is submitted with a federal tax return for which the ITIN is needed. Some situations are exceptions to the return requirement, and the IRS lists them in the W-7 instructions.

Proving your identity

A passport can serve on its own as a document that proves both identity and foreign status. If you do not have a passport, a combination of other documents is required. The IRS lists the documents it accepts. Original documents, or copies certified by the agency that issued them, are required. Some applicants use an IRS Certified Acceptance Agent, who is authorized to review documents and certify copies so the applicant does not have to mail original documents to the IRS.

Common reasons applications are delayed

• A name or date of birth that does not match across documents
• Documents that the IRS does not accept
• Missing the tax return when one is required
• Choosing the wrong reason for applying on the form

Renewals

An ITIN that has not been used on a federal tax return for three consecutive years expires and needs to be renewed before it can be used again. In past years the IRS also expired ITINs in groups based on when they were issued, so older ITINs deserve a check.

Processing times depend on the IRS and the time of year. A complete and correct application is the best way to avoid delays. This is general information, so confirm current requirements with the IRS or a tax professional before you apply.