The ITIN (Individual Taxpayer Identification Number) is a nine-digit number the IRS issues to people who must file a U.S. tax return but can’t get a Social Security number. It exists only for taxes: it doesn’t authorize work and it doesn’t change your immigration status.
Who needs an ITIN
- People who earned income in the U.S. and don’t qualify for a Social Security number.
- A spouse or dependents who need to be listed on your return.
- Anyone whose ITIN has expired and needs to file again.
Step 1: Gather your identity documents
A valid passport is the only document that proves both identity and foreign status on its own. Without a passport, the IRS accepts a combination of other documents (for example, a national ID card with photo plus a birth certificate). Dependents usually also need proof that they live in the U.S.
Step 2: Fill out Form W-7
Form W-7 is the application. In most cases it must be attached to your federal tax return — the IRS processes the ITIN and the return together.
Step 3: Send your documents the right way
You have three options: mail the originals (the IRS returns them), mail copies certified by the agency that issued them (for example, your consulate), or have them verified in person by an authorized acceptance agent or at an IRS office with an appointment. We help you choose the safest option before you send anything.
How long it takes
The IRS says to allow about 7 weeks, and 9 to 11 weeks during peak season (January 15 to April 30) or if you apply from abroad. Applying early in the season makes a real difference.
When an ITIN expires
An ITIN expires if it isn’t used on a federal tax return at least once in three consecutive years. Filing with an expired ITIN can delay your refund, so renew it with a new W-7 before you file.