ITINs
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What is an Individual Taxpayer Identification Number? (ITIN)
The IRS issues an Individual Taxpayer Identification Number (ITIN) to foreign nationals who do not qualify for a Social Security number but must file a U.S. tax return or appear as a dependent on one. You and any dependents you claim must have either a Social Security number or an ITIN, or the IRS will reject your tax return.
You may need an ITIN if you cannot get a Social Security number and fall into one of these categories:
- Nonresident alien who must file a U.S. tax return
- U.S. resident alien who must file a U.S. tax return
- Dependent or spouse of a U.S. citizen or resident alien
- Dependent or spouse of a nonresident alien visa holder
- Nonresident alien claiming a tax treaty benefit
The IRS issues ITINs regardless of immigration status. Even if you are an undocumented alien who earns income, you must file a tax return and can obtain an ITIN if you submit proper identification documents. ITINs serve only for federal tax reporting. An ITIN does not:
- Authorize work in the U.S.
- Provide eligibility for Social Security benefits
- Qualify a dependent for the Earned Income Tax Credit
If the government permits you to work in the United States, you should get a Social Security number. To apply, complete Form SS-5 (Application for a Social Security Card).
If our link does not work, call 1-800-TAX-FORM (1-800-829-3676), or visit your nearest Social Security office. Take the completed form and the required documentation to the office, and the staff will issue your SSN.
Current Procedures
Because the IRS carefully controls ITINs, you may find it difficult to get or keep one. Recent legislation added more rules and procedures. To apply, you must attach Form W-7 (Application for IRS Individual Taxpayer Identification Number) to your individual income tax return.
You must also attach documentation that proves your identity and your foreign status or connection to a foreign country. The Instructions for Form W-7 list 13 documents that meet these requirements. A current U.S. passport is the only document that proves both identity and foreign status on its own. If you do not have one, you must provide one document to prove foreign status and another to prove identity.
Exceptions to Tax Return Filing Requirement
In limited cases, you may apply for an ITIN without filing a completed tax return. You generally qualify for an exception if you:
- Receive partnership income, interest income, annuity income, rental income, or other passive income that third parties withhold or a tax treaty covers
- Claim tax treaty benefits with a foreign country and receive wages, compensation, scholarships, fellowships, grants, or gambling income
- May also qualify if you receive taxable scholarships, fellowships, or grants without claiming a treaty benefit
- Have a home mortgage loan on U.S. property that requires third-party reporting of mortgage interest
- Sold or exchanged U.S. property that requires the buyer or transferee to withhold taxes
- Serve as a non-U.S. representative of a foreign corporation who must obtain an ITIN to meet e-filing requirements under TD 9363 and submit Form W-7 with Form 13350, Registration for e-services.
You can find details on these exceptions in the Instructions for Form W-7. Lastly, may also renew your ITIN and those of your spouse and dependents without filing a tax return.
Documentation Required for ITIN Application
The IRS accepts only original documents or certified copies. The original issuing agency must provide a certified copy, stamp it with an official seal, and certify it as an exact copy of the original. Do not send a notarized copy unless you are a U.S. citizen or a resident military member submitting documentation for a dependent. The IRS promises to return original documents within 60 days, but sending them always carries risk.
To avoid mailing original or certified documents, you can:
- Take your completed tax return and documents to a designated IRS Taxpayer Assistance Center, where staff will certify your documentation and forward your return to the IRS Service Center
- If you are a nonresident alien F, J, or M visa holder in the Student Exchange Visitors Program (SEVP), you, your spouse, and your dependents can have an SEVP-approved institution certify your IDs before filing if you expect taxable scholarships, fellowships, or grants
- Work with a Certified Acceptance Agent (CAA), such as us (see How to Get an ITIN), who can certify your documentation
How to Renew Your ITIN
If you have not used your ITIN on a federal tax return at least once in the last three years, it has expired. The IRS also uses a rolling renewal schedule for ITINs issued before 2013. ITINs with middle digits 70–87 (example: 9XX-73-XXXX) have already expired. ITINs with middle digits 88 expired on December 31, 2020.
The IRS urges affected foreign nationals to renew early to avoid refund delays (IR 2019-118).
If you file a return with an expired ITIN and do not renew it first, you could face refund delays and lose eligibility for certain credits, such as the Child Tax Credit. You must renew your ITIN by the filing deadline to claim this credit. If you do not need to file a tax return, you do not need to take any action.
To simplify the process, the IRS offers a family option for ITIN renewal. If one person in your family receives a renewal letter, you may renew ITINs for all family members at the same time. Family members include the filer, spouse, and dependents claimed on the tax return.
We Can Help - We Are Certified Acceptance Agents
Fortunately, we offer ITIN services. Click here if you’d like to learn more. One advantage when working with us as CAAs, we also perform free follow-up work if the IRS questions your application.
Requirement For Dependents Whose Passports Do Not Have A Date Of Entry
The IRS no longer accepts passports without a U.S. date of entry as stand-alone identification for dependents, except for dependents of military members overseas. If this rule affects you, you must now submit additional records along with the passport:
- Dependents under 6: U.S. medical records
- Dependents under 18: U.S. school records
- Dependents 18 and older: rental or bank statements, or a utility bill that lists the applicant’s name and U.S. address
More Information About ITINs
Here are some more sources of information to visit:
- The ITIN information page
- ITIN Expiration FAQs
- Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number