ITIN Number: Who Needs It, How to Apply, and Renewal Rules

An Individual Taxpayer Identification Number, or ITIN, is a nine-digit tax processing number the IRS issues to people who have a federal tax obligation but can’t get a Social Security number. It always starts with a 9 and follows the SSN format of 9XX-XX-XXXX, but it exists strictly for tax purposes.¹ You apply for one by submitting Form W-7 along with a federal tax return and documents proving your identity and foreign status.

Who Needs an ITIN

An ITIN is for people who must file, or be listed on, a U.S. tax return but aren’t eligible for a Social Security number. The IRS points to a few common situations:²

Nonresident aliens who must file a U.S. return or claim a tax treaty benefit that reduces withholding on U.S.-source income.
Resident aliens who meet the substantial presence test but can’t get an SSN based on their immigration status.
Spouses and dependents of U.S. citizens or resident aliens who need to appear on a return.
Nonresident aliens giving a withholding certificate like Form W-8BEN to a U.S. payor to claim treaty benefits.

An ITIN does not authorize you to work in the United States, does not count on Form I-9 for employment verification, and does not create eligibility for Social Security benefits.² It is a tax compliance number, nothing more.

How to Apply Using Form W-7

The application is Form W-7, Application for IRS Individual Taxpayer Identification Number.³ It asks for your legal name, mailing address, date of birth, country of citizenship, and the reason you need the number.

In most cases you must attach a completed federal income tax return to your W-7. The IRS will not process the application without one unless you qualify for a specific exception.⁴ Leave the SSN line on the return blank; the IRS assigns the ITIN during processing and writes it onto the return.

The exceptions are narrow. They cover passive income subject to third-party withholding, tax treaty benefits on wages or scholarships, mortgage interest reported to the IRS on U.S. property you own, and withholding on the sale of U.S. real property.⁴ If one applies, you submit supporting documentation in place of the return.

Documents That Prove Identity and Foreign Status

Your supporting documents have to establish two things: who you are and that you are foreign. A valid passport is the only single document that does both. An original passport, or a certified copy from the issuing government, is enough on its own.⁵

Without a passport, you need at least two current, unexpired documents, with one showing identity and one showing foreign status. Options include a national identification card, civil birth certificate, foreign driver’s license, or a U.S. visa issued by the State Department.⁶

One point trips up many applicants: the IRS accepts certified copies but not notarized copies. A certified copy comes from the original issuing government agency and bears that agency’s stamp or seal. A notarized copy, where a notary witnesses a signature or attests to a photocopy, does not meet the IRS standard. The only exception is for dependents of U.S. military personnel stationed overseas.⁷

Where to Submit the Application

You have three ways to get the package to the IRS. The right one usually depends on how you feel about mailing your passport.

By mail. Send Form W-7, the tax return if required, and your originals or certified copies to the IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Your documents stay with the IRS until processing finishes.
Through a Certifying Acceptance Agent. CAAs are individuals or organizations authorized by the IRS to verify your documents in person and forward certified copies, so you keep your originals. Fees vary and typically run several hundred dollars.
At an IRS Taxpayer Assistance Center. TAC staff verify your originals on-site by appointment and you leave with them the same day. It is free, but you have to schedule ahead.⁴

How Long Processing Takes

The IRS puts normal processing at about 7 weeks. During tax season, meaning January 15 through April 30, or for applications sent from outside the United States, it takes 9 to 11 weeks.² When approved, the IRS mails a notice with your assigned ITIN to the address on the application.

Because your return is stapled to the W-7, the return sits until the ITIN is issued. Filing outside tax season, roughly May through early January, shortens the wait.

When an ITIN Expires and How to Renew

An ITIN doesn’t last indefinitely. If you don’t use it on a federal tax return for three straight tax years, it expires on December 31 of that third year.⁸

Filing with an expired ITIN slows your return, blocks certain credits, and can lead to a reduced refund or to penalties and interest.⁸

Renewal uses the same Form W-7. Check the “Renew an existing ITIN” box, enter the existing number if you know it, and submit the same categories of supporting documents. Spouses and dependents renewing to claim a tax benefit must appear on an attached federal return with the relevant schedule or form.⁸ The same three submission methods apply. If your ITIN lapsed and you don’t plan to file again, there is nothing to renew.

Which Tax Credits an ITIN Does and Doesn’t Get You

An ITIN lets you file and pay, but it doesn’t unlock every benefit an SSN would. The Earned Income Tax Credit is the clearest example. It requires a valid Social Security number for you, your spouse on a joint return, and any qualifying children. An ITIN doesn’t satisfy the requirement in any of those roles.⁹

The Child Tax Credit is in flux. Under the Tax Cuts and Jobs Act, a qualifying child needs a work-authorized SSN, which shut ITIN-holding families out of the credit. That requirement is scheduled to expire at the end of 2025. Starting in tax year 2026, absent further congressional action, filers should be able to claim the Child Tax Credit using either an SSN or an ITIN for the child. The credit itself also reverts: a maximum of $1,000 per qualifying child, fully refundable, with a phase-in of 15% of earned income above $3,000.¹⁰ Congress could extend or change the SSN requirement before it lapses, so this is worth checking again closer to filing.

ITIN holders can claim treaty benefits that reduce withholding on U.S.-source income. Nonresident aliens receiving interest, dividends, or royalties from U.S. sources commonly use their ITIN on Form W-8BEN when they give it to a withholding agent.⁶

Using an ITIN for Banking and Mortgages

The number exists for taxes, but it has practical uses in the financial system. Many banks will open an account for you with an ITIN in place of an SSN. You may be asked to complete an IRS Form W-8 at account opening to certify your tax status. That access lets you build a banking relationship, receive direct deposits, and create a U.S. financial record.

Home mortgages are available to ITIN holders, but on different terms. These loans are non-qualified mortgages because they don’t fit Fannie Mae or Freddie Mac criteria. Lenders that offer them typically look for a down payment of 10% to 20%, two years of consistent work or business income documented through tax returns filed under the ITIN, and either a credit score of 620 or higher or an alternative history built from rent and utility payments. Interest rates tend to be higher than conventional loans because the lender either holds the loan in portfolio or sells it to private investors.

Is Your Tax Information Confidential

Filing under an ITIN understandably raises questions about who sees the information. Section 6103 of the Internal Revenue Code makes federal tax returns and return information confidential by default, and IRS employees generally can’t release the data unless a specific statutory exception applies.¹¹

The rule is not absolute. Section 6103(i) permits disclosure of certain return information to federal law enforcement for nontax criminal investigations. Under Section 6103(i)(2), the Treasury Secretary can disclose “return information other than taxpayer return information” on written request for criminal cases, and a taxpayer’s name, address, and identifying number are specifically excluded from the protected “taxpayer return information” category for those purposes.¹² The reach of that exception, and whether it extends to civil immigration enforcement, has been the subject of ongoing legal and policy debate. The substantive contents of your return, meaning income, deductions, and filing details, carry stronger protection than your basic identifying information.

1
Internal Revenue Service. Taxpayer Identification Numbers (TIN)
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Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
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Internal Revenue Service. About Form W-7, Application for IRS Individual Taxpayer Identification Number
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Internal Revenue Service. Instructions for Form W-7
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Internal Revenue Service. ITIN Supporting Documents
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Internal Revenue Service. Topic No. 857, Individual Taxpayer Identification Number (ITIN)
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Internal Revenue Service. ITIN Documentation Frequently Asked Questions
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Internal Revenue Service. How to Renew an ITIN
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Internal Revenue Service. Who Qualifies for the Earned Income Tax Credit (EITC)
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Congressional Research Service. Taxpayer ID Requirements for the Child Tax Credit
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Internal Revenue Service. Disclosure Laws
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Congress.gov. CRS Legal Sidebar on IRC Section 6103 Disclosure