How to File US Taxes Without a Social Security Number

What Is an ITIN and Do You Need One?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS. It is formatted like a Social Security Number (9 digits, in the format 9XX-XX-XXXX) but always begins with the number 9.

You need an ITIN if you have a US tax filing obligation but are not eligible to get a Social Security Number. Common situations include:

• Nonresident aliens with US-source income (rental income, royalties, investment income)
• Dependents or spouses listed on a tax return who are not eligible for an SSN
• Nonresident alien students, scholars, or researchers with fellowship income
• Foreign nationals who receive US-source income but have no work authorization

An ITIN does not authorize work in the US, does not create eligibility for Social Security benefits, and is not proof of immigration status.

How to Apply: Form W-7

To get an ITIN, file Form W-7 (Application for IRS Individual Taxpayer Identification Number). There are three ways to submit:

Option 1: Mail to the IRS

• Complete Form W-7
• Attach your completed tax return (or attach it to the first return that requires the ITIN)
• Include original identity documents or certified copies from the issuing agency (passport is the only standalone acceptable document; other documents must be combined)

Option 2: In-person at an IRS Taxpayer Assistance Center

• Bring originals - the IRS will authenticate and return them on the spot
• Find locations at irs.gov/uac/taxpayer-assistance-centers

Option 3: Through a Certified Acceptance Agent (CAA)

• A CAA is authorized by the IRS to verify original documents and submit W-7 on your behalf
• Useful if you cannot mail your passport and do not live near an IRS TAC
• CAAs charge fees (typically $100-$300)

Required Documents for W-7

You must prove both identity and foreign status. The IRS accepts 13 types of documents; a valid passport satisfies both requirements on its own. If you do not submit a passport, you need at least two documents - one proving identity and one proving foreign status.

Examples of accepted documents:

• Passport (both requirements - preferred)
• National identification card (both requirements, if it includes photo, name, DOB, and address)
• Foreign driver's license (identity only)
• Visa issued by the US State Department (foreign status)
• USCIS photo identification (foreign status)

Filing Your Return Without an ITIN

If you do not yet have an ITIN, you cannot e-file your return. Instead:

1. Complete your tax return (Form 1040-NR or 1040) with the ITIN field blank or with "ITIN TO BE REQUESTED"
2. Attach Form W-7 and your identity documents
3. Mail the entire package to the IRS ITIN Operations address in Austin, Texas

Once your ITIN is issued, the IRS will apply it to the return and process it. You will receive your ITIN number by mail.

What an ITIN Cannot Do

ITIN Expiration Rules

ITINs expire if they are not used on a federal tax return for 3 consecutive years. Certain ITINs assigned before 2013 (based on the middle digits) are subject to rolling expiration regardless of use. If your ITIN has expired, you must renew it using a new Form W-7 before you can file your return.

Get Your Personalized Form List

Filing without an SSN adds complexity, especially when claiming dependents or managing treaty-based tax reductions. Start the free 5-minute diagnostic to see which forms apply to your situation and whether you need to apply for an ITIN.