ITINW-7tax ID

What is an ITIN and Do You Need One?

Updated April 11, 2026

Quick answer

An ITIN (Individual Taxpayer Identification Number) is issued by the IRS to people required to file a US tax return who are not eligible for a Social Security Number. It is used only for tax purposes and does not authorize work, confer immigration status, or qualify the holder for the Child Tax Credit.

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to people who are required to file a US tax return but are not eligible for a Social Security Number (SSN).

ITINs are nine-digit numbers that always begin with 9 (for example, 9XX-XX-XXXX). They are issued regardless of immigration status.

Who Needs an ITIN?

You need an ITIN if:

You are a nonresident alien who has US income that requires filing a US tax return
You are a resident alien who does not qualify for an SSN (some visa categories)
You are a dependent or spouse of a US citizen or resident alien who cannot get an SSN

Common situations: undocumented individuals who work and pay taxes, foreign nationals with US rental income, nonresident students or scholars with US income, and dependents of work visa holders who are not authorized to work.

What an ITIN Does NOT Do

An ITIN is only for tax purposes. It does not:

Authorize you to work in the US
Make you eligible for Social Security benefits
Qualify you for the Earned Income Tax Credit (EITC)
Change your immigration status

Importantly, children claimed as dependents for the Child Tax Credit need a valid SSN - an ITIN is not sufficient for that credit.

How to Apply: Form W-7

You apply for an ITIN by filing Form W-7 (Application for IRS Individual Taxpayer Identification Number) with the IRS. You must attach:

A completed US tax return (unless you qualify for an exception)
Original documents (or certified copies) proving your foreign status and identity - a valid passport is the single document that satisfies both requirements

You can submit your W-7 by mail, at an IRS Taxpayer Assistance Center, or through a Certified Acceptance Agent (CAA), which can certify your documents so you do not have to mail originals.

Processing typically takes 7 to 11 weeks, though it can take longer during peak filing season.

ITIN Expiration

ITINs that have not been used on a federal tax return for three consecutive years expire. Additionally, ITINs with certain middle digits are being systematically renewed by the IRS. If your ITIN expired, you must renew it by filing a new W-7 before you can use it again.

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Common Questions

Nonresident aliens with US income, resident aliens who do not qualify for an SSN, and dependents or spouses of US citizens or resident aliens who cannot get an SSN all need an ITIN.

You apply by filing Form W-7 with the IRS, attaching a completed US tax return and original identity documents (a valid passport satisfies both requirements). Processing takes 7 to 11 weeks.

No. Children claimed as dependents for the Child Tax Credit need a valid Social Security Number - an ITIN is not sufficient for that credit.

This article is educational information only. It is not tax, legal, or financial advice. For decisions specific to your situation, consult a licensed CPA or Enrolled Agent.