What Is an ITIN? Uses, Who Needs One, and Renewal

An Individual Taxpayer Identification Number, or ITIN, is a nine-digit number the IRS issues to people who need to file a federal tax return but don’t qualify for a Social Security Number. It always begins with a 9 and is used only for tax purposes.¹ If you earn income in the United States or have a federal filing obligation and cannot get an SSN, the ITIN is how the IRS tracks your tax activity.

What an ITIN Does and Does Not Do

Federal law requires every person who files a return, statement, or other tax document to include an identifying number.² For most people that number is a Social Security Number. When someone doesn’t qualify for an SSN, usually because of immigration status, the IRS issues an ITIN instead. The number lets you file taxes, report income, and stay in compliance with the Internal Revenue Code.

The IRS draws a hard line between tax identification and everything else. An ITIN does not change your immigration status, give you the right to work in the United States, or make you eligible for Social Security benefits.¹ It also won’t qualify you for the Earned Income Tax Credit. People sometimes assume that having a number from the IRS carries broader legal weight. It doesn’t. It’s a bookkeeping tool, an important one, but nothing more.

Who Needs an ITIN

You need an ITIN if you have a federal tax obligation and aren’t eligible for a Social Security Number. The IRS lists several common situations where this applies:³

Nonresident aliens who earned income from U.S. sources or need to claim a tax treaty benefit.
Resident aliens who meet the substantial presence test but haven’t been issued a Social Security Number.
Spouses of U.S. citizens or resident aliens who want to be listed on a joint return.
Foreign-born dependents claimed by U.S. citizens or resident aliens.
International students and researchers with taxable stipends, fellowships, or scholarships.

The substantial presence test is a day-counting rule the IRS uses to decide whether you’re treated as a resident alien for tax purposes, looking at your physical presence in the U.S. over a three-year window.⁴ Special counting rules apply to certain visa holders, including teachers, trainees, and students.³

How to Apply

You apply by completing IRS Form W-7. The form asks for your legal name as it appears on your identification documents, your mailing address, date of birth, and the specific reason you’re applying.⁵ Every field needs to match your supporting documents precisely. Inconsistencies are one of the most common reasons applications get delayed or rejected.

A valid passport is the easiest document to submit because it proves both your identity and foreign status in a single document. If you use a passport, you don’t need anything else.⁶ Without a passport, you’ll need at least two documents from the IRS’s approved list, and together they must establish both identity and foreign status. Accepted alternatives include a national identification card (showing your name, photo, address, date of birth, and expiration date), a civil birth certificate, a foreign voter registration card, a State Department visa, and a foreign driver’s license, among others.⁵

In most cases, you must attach the completed Form W-7 to a federal income tax return. The application is tied to a specific filing event. You aren’t just requesting a number in the abstract; you’re telling the IRS you need it to satisfy a particular tax obligation.⁶

Three Ways to Submit

Mail it directly. Send the completed form, your tax return (if required), and your original identification documents to the IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.⁷ The IRS does return original documents, but you’ll be without your passport or other ID for weeks while they process the application.

Use a Certifying Acceptance Agent. A CAA is a person or organization authorized by the IRS to review your identification documents and verify they meet IRS criteria. The main advantage is that you don’t have to mail your original passport. The CAA reviews your documents, certifies copies, and submits those copies with your application.⁸ CAAs can also work directly with the IRS to resolve problems. Private CAAs typically charge fees that range from under $100 to several hundred dollars depending on location and complexity.

Visit a Taxpayer Assistance Center. Some IRS offices verify documents in person, which also avoids mailing originals.³ Not every TAC offers this service, so call ahead to confirm.

Under normal conditions, expect processing to take about seven weeks. During tax season (January 15 through April 30) or if you applied from overseas, processing stretches to nine to eleven weeks.³ Once approved, the IRS mails you a notice with your assigned number, which you use on all future federal tax filings.

When You Can Apply Without a Tax Return

The IRS recognizes five exceptions where you can submit Form W-7 without attaching a federal tax return. These come up less often, but if one applies to you, you can submit the form at any time rather than waiting until you file:⁶

Passive income (partnership income, interest, rental income, annuities, and similar) subject to third-party withholding or covered by a tax treaty, where you aren’t otherwise required to file.
Wages, scholarships, fellowships, grants, or gambling income where you’re claiming treaty benefits, plus taxable scholarship or fellowship income even without a treaty claim.
Ownership of U.S. real property with a mortgage where the lender reports interest to the IRS.
Involvement in a sale of U.S. real property that triggers withholding.
Non-U.S. representatives of a foreign corporation who need an ITIN for electronic filing.

If one of these applies, you send the required supporting documentation in place of the tax return. Each exception has its own paperwork, detailed in the Form W-7 instructions.

Tax Credits You Can and Can’t Claim

Several of the most valuable federal tax credits require a Social Security Number, and no amount of tax compliance with an ITIN will change that.

The Earned Income Tax Credit is completely off-limits. You, your spouse (if filing jointly), and any qualifying child claimed for the credit must all have valid SSNs. An ITIN in place of any of those numbers disqualifies the entire claim.⁹

For the Child Tax Credit, the child must have a Social Security Number to qualify. You cannot claim the Child Tax Credit or the Additional Child Tax Credit for a child who only has an ITIN.¹⁰ The dollar amount of the credit has moved with legislation, but the SSN requirement for the child hasn’t.

The American Opportunity Tax Credit is available to ITIN holders. The student (whether that’s you, your spouse, or your dependent) needs a valid SSN, ITIN, or Adoption Taxpayer Identification Number by the return’s due date. Income limits apply: your modified adjusted gross income must be under $90,000, or $180,000 for joint filers.¹¹ The AOTC is worth up to $2,500 per eligible student for the first four years of postsecondary education.

Expiration and Renewal

ITINs follow a use-it-or-lose-it rule. If you don’t include your ITIN on a federal tax return for three consecutive tax years, it expires on December 31 of that third year.¹²

The IRS sends Notice CP48 when your ITIN is approaching expiration, telling you to renew before filing your next return. Renewal works much like the original application: complete a new Form W-7, mark it as a renewal, and submit your identification documents again.¹² You can mail the renewal, use a CAA, or visit a Taxpayer Assistance Center.

Filing a return with an expired ITIN is a common mistake. Your return will still be processed, but the IRS may delay your refund and deny credits that depend on a valid ITIN, potentially reducing your refund or triggering penalties and interest.¹² If you know you’ll need to file, renew well before tax season starts. Waiting until January or February means your renewal competes with millions of other filings for processing time.

Non-Tax Uses of an ITIN

The IRS treats the ITIN as a tax tool, but some financial institutions accept it for other purposes. Many banks let you open a checking or savings account using an ITIN instead of a Social Security Number, sometimes requiring you to complete IRS Form W-8 BEN at account opening. Not every bank does this, so check the institution’s policy before you visit.

Some private lenders offer mortgage products to ITIN holders who can’t qualify for conventional loans. These programs generally require a larger down payment (often 10% to 20%), at least two years of work history, and either a credit score or alternative credit documentation. Interest rates tend to be higher than conventional mortgages.

State driver’s license policies vary. Some states accept an ITIN as part of the identification package for a license or state ID card, while others require a Social Security Number. Check your state’s motor vehicle agency for current rules.

1
Internal Revenue Service. Topic No. 857, Individual Taxpayer Identification Number (ITIN)
2
Office of the Law Revision Counsel. 26 USC 6109 – Identifying Numbers
3
Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
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Internal Revenue Service. Substantial Presence Test
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Internal Revenue Service. Instructions for Form W-7
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Internal Revenue Service. Instructions for Form W-7 (Rev. December 2024)
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Internal Revenue Service. Where to File Forms Beginning With the Letter W
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Internal Revenue Service. Acceptance Agent Application Frequently Asked Questions
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Internal Revenue Service. Basic Qualifications
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Internal Revenue Service. Child Tax Credit 4
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Internal Revenue Service. Education Credits: American Opportunity Tax Credit (AOTC) and Lifetime Learning Credit (LLC)
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Internal Revenue Service. How to Renew an ITIN