How to Get a Tax ID Number Without an SSN: ITIN, EIN, Form W-7

To get a federal tax ID number without a Social Security Number, apply for one of two IRS numbers: an Individual Taxpayer Identification Number (ITIN) if you need to file a personal tax return, or an Employer Identification Number (EIN) if you’re identifying a business. Both are issued by the IRS, both let you meet federal tax obligations, and neither grants work authorization or changes your immigration status.¹

Which Number You Actually Need

The ITIN is for people. The IRS issues it to individuals who have a U.S. tax filing obligation but can’t get an SSN: nonresident aliens filing a return, resident aliens without work authorization who meet the substantial presence test, and spouses or dependents listed on someone else’s return. Foreign students, professors, and researchers with a U.S. filing requirement or a treaty benefit to claim also fall in this group.

The EIN is for entities. It identifies a business for tax purposes, lets you file business returns, hire employees, and open a business bank account. If you already have an ITIN, you can use it to apply for an EIN as the responsible party for your business. Some people need both.

Federal law requires a taxpayer identification number on every return filed with the IRS.² If you have income to report or credits to claim and no SSN, one of these two numbers is how you comply.

How to Apply for an ITIN

Complete Form W-7

The application is IRS Form W-7. The form asks you to check one of eight boxes explaining why you need the number, covering situations from nonresident aliens claiming treaty benefits to dependents of U.S. citizens.³ Pick the box that matches your situation.

In most cases, you attach a completed federal income tax return to the W-7 and the IRS processes both together. Certain narrow exceptions let you apply without a return attached, such as claiming a treaty benefit on passive income or being subject to third-party withholding. The Form W-7 instructions list each exception and the extra documentation it requires.⁴

Gather Your Identity Documents

A valid, unexpired passport is the simplest option because the IRS accepts it as a standalone document proving both identity and foreign status. For dependents, the passport must include a U.S. entry date stamp to stand alone, unless the dependent is from Canada or Mexico, or is a dependent of U.S. military personnel overseas.⁵

Without a passport, you must submit at least two documents from the IRS’s approved list. Accepted options include a civil birth certificate, national identification card, foreign driver’s license, foreign voter registration card, U.S. visa, or USCIS photo ID. Medical records are accepted for dependents under age 6, and school records for those under 14 (or under 18 if enrolled as a student). Every document must be current, show your name, and include a photo where applicable.⁵

One rule catches people out. The IRS requires original documents or certified copies from the issuing agency. A notarized copy does not count. Certified copies come from the government agency that originally issued the document or from the consular section of a U.S. embassy abroad.⁶

Submit the Application

There are three ways to get the packet to the IRS.

Mail. Send Form W-7, your tax return, and supporting documents to the IRS ITIN Operation in Austin, Texas. Free, but your originals will be out of your hands for weeks.
Certifying Acceptance Agent (CAA). An IRS-authorized individual or organization who verifies your documents in person, returns them on the spot, and submits the application. CAAs charge fees that typically range from $50 to several hundred dollars.
IRS Taxpayer Assistance Center. Some IRS offices authenticate documents in person at no cost, return them immediately, and mail the application for you.

Processing normally takes about seven weeks. During tax season (January 15 through April 30) or if you apply from overseas, expect nine to eleven weeks.⁷ The IRS sends the ITIN in a written notice rather than on a card. Keep that notice. If you haven’t heard back after the expected window, call 800-829-1040 between 7 a.m. and 7 p.m. local time.¹

Filing an Extension While Your ITIN Is Pending

You don’t need the ITIN in hand to buy more time. File Form 4868 (Application for Automatic Extension of Time to File) by the April deadline, and in the SSN/ITIN fields write “ITIN TO BE REQUESTED.” That pushes your filing deadline to October 15 without a late-filing penalty. Do not attach Form W-7 to the extension.¹

The extension covers filing, not paying. If you owe tax, pay by the original April deadline; you can make estimated payments without an ITIN. Once your ITIN arrives, submit Form W-7 with your completed return before the extended deadline. You, your spouse (if filing jointly), and any dependents must all have ITINs assigned by the extended due date to claim certain credits.¹

How to Get an EIN Without an SSN

Online, Using Your ITIN

If you have an ITIN and your principal place of business is in the United States or a U.S. territory, you can use the IRS online EIN application. The tool accepts either an SSN or an ITIN for the responsible party, the person who controls or manages the entity. You receive the EIN at the end of the session, with the option to view, print, and save the assignment notice.⁸

Older guides suggest ITIN holders can’t use the online system. That’s outdated. The current IRS EIN page and the Form SS-4 instructions both confirm that an ITIN satisfies the identification requirement online.⁹

From Outside the United States

If your principal place of business is outside the U.S. or its territories, the online tool won’t work. Three alternatives are available:

Phone. Call 267-941-1099 (not toll-free), Monday through Friday, 6 a.m. to 11 p.m. Eastern. You can receive the EIN during the call.
Fax. Send Form SS-4 by fax and receive your EIN in about four business days.
Mail. Mail Form SS-4 to the appropriate IRS address; allow four to five weeks.

Whichever method you use, the responsible party enters their ITIN in the taxpayer identification number field on Form SS-4.⁹

Once assigned, the EIN lets you file business tax returns, hire employees, and open a business bank account. Many U.S. banks accept an ITIN alongside an EIN for business banking, though requirements vary by institution, so ask the bank before applying.

What an ITIN or EIN Does Not Do

Neither number grants work authorization or changes your immigration status. An ITIN also does not qualify you for Social Security benefits, no matter how much you pay into the system through taxes.¹

Some tax credits are also off-limits. The Earned Income Tax Credit cannot be claimed with an ITIN; both you and your spouse (on a joint return) must have valid SSNs.¹⁰ The Child Tax Credit is available to ITIN filers, but only for a qualifying child who has an SSN valid for employment; the child must be a U.S. citizen, national, or resident alien, and under 17 at year-end. The credit is worth up to $2,200 per qualifying child for the 2025 tax year.¹¹ The parent’s ITIN doesn’t disqualify the claim; the child’s lack of an SSN does.¹²

ITIN Renewal and Expiration

ITINs expire. If you don’t use yours on a federal tax return for three consecutive years, it expires on December 31 of that third year.¹³ The IRS has also expired older ITINs in waves by middle digits: numbers with middle digits 88 (issued before 2013) or 90 through 99 (excluding 93) that weren’t renewed in prior cycles expired at the end of 2025.

Renewal uses the same Form W-7, with the “Renew an existing ITIN” box checked in the application type section at the top right. You still check the appropriate reason box and provide identity documents. If your name has changed, include supporting documentation such as a marriage certificate or court order.¹³ Renew before you need to file so processing delays don’t hold up your return.

What Happens If You Skip It

Not getting a tax ID doesn’t erase the underlying obligation. If you owe tax and don’t file on time, the IRS charges a failure-to-file penalty of 5% of the unpaid tax for each month or partial month the return is late, capped at 25%. Returns more than 60 days late face a minimum penalty of $525 (for returns due in 2026) or 100% of the tax owed, whichever is less.¹⁴

A separate penalty applies for failing to furnish a taxpayer identification number when required: $50 per failure, capped at $100,000 per calendar year.¹⁵ This typically comes up when you fail to provide a TIN to a bank or other institution that reports to the IRS. Without a TIN on file, the institution may also apply backup withholding at 24% on payments such as interest or dividends.¹⁶

And if you’ve had U.S. tax withheld from income, filing a return with a valid ITIN is the only way to claim a refund.

1
Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
2
Office of the Law Revision Counsel. 26 USC 6109 Identifying Numbers
3
Internal Revenue Service. Instructions for Form W-7 (Rev. December 2024)
4
Internal Revenue Service. About Form W-7, Application for IRS Individual Taxpayer Identification Number
5
Internal Revenue Service. Revised Application Standards for ITINs
6
Internal Revenue Service. ITIN Supporting Documents
7
Internal Revenue Service. How to Apply for an ITIN
8
Internal Revenue Service. Get an Employer Identification Number
9
Internal Revenue Service. Instructions for Form SS-4 (12/2025)
10
Internal Revenue Service. Publication 596 (2025), Earned Income Credit (EIC)
11
Internal Revenue Service. Child Tax Credit
12
Internal Revenue Service. Child Tax Credit
13
Internal Revenue Service. How to Renew an ITIN
14
Internal Revenue Service. Topic No. 653, IRS Notices and Bills, Penalties and Interest Charges
15
Office of the Law Revision Counsel. 26 USC 6723 Failure to Comply With Other Information Reporting Requirements
16
Internal Revenue Service. Backup Withholding