How to Apply for an ITIN: Form W-7 Step by Step
An Individual Taxpayer Identification Number (ITIN) lets you file a U.S. tax return when you can't get a Social Security number. Here's who needs one, what to send, and how to avoid the mistakes that get applications rejected.
By the Enrolled Agents and CPAs at A&W Tax Services · Updated
Who needs an ITIN
- Immigrants who earn income in the U.S. and aren't eligible for an SSN
- A spouse who will be included on a joint return
- Children or other dependents claimed on a return
- Nonresidents with U.S. rental income, investment income or a U.S. business
The IRS issues ITINs to people who have a U.S. tax filing requirement or are listed on a U.S. return but aren't eligible for a Social Security number. You may need one if any of the situations above apply to you or someone on your return.
What an ITIN does and doesn't do
An ITIN is for taxes only. It doesn't give you permission to work, change your immigration status or make you eligible for Social Security benefits. Some credits, such as the Earned Income Tax Credit, require a Social Security number, so a family's eligibility can depend on who has an SSN and who has an ITIN.
Filing with an ITIN does build a record that you've met your tax obligations, which many people find useful later.
Documents you'll need
- Form W-7, completed and signed
- Your federal tax return, which is normally attached to the W-7
- Proof of identity and foreign status: a valid passport covers both on its own
- Without a passport, two or more other documents, such as a national ID card, birth certificate, foreign driver's license or visa
- For dependents, proof of U.S. residency such as school or medical records, depending on age and country
Documents must be originals or copies certified by the agency that issued them. Ordinary notarized copies are not accepted.
Three ways to apply
- By mail to the IRS ITIN Operation in Austin, sending your original documents, which the IRS returns afterward
- Through a Certifying Acceptance Agent (CAA), who can verify your passport and your dependents' documents so you don't have to mail the originals
- In person at an IRS Taxpayer Assistance Center that offers ITIN document review, by appointment
How long it takes
The IRS usually processes ITIN applications in about seven weeks, and longer during tax season (January through April) or when the application is mailed from abroad. Your return is processed after the ITIN is assigned, so any refund comes after that.
Keeping your ITIN active
An ITIN expires if it isn't used on a federal tax return for three consecutive years. If yours has expired, you renew it with a new Form W-7 before filing; filing with an expired ITIN delays your refund and can cost you credits.
If you later get a Social Security number, stop using the ITIN and write to the IRS so your tax history is combined under your SSN.
Common reasons applications are rejected
- Sending notarized copies instead of originals or certified copies
- Missing the tax return the W-7 must be attached to
- Dependents without proof of U.S. residency
- Names or dates of birth that don't match across documents