ITIN Numbers: What They Are and How to Get One

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number assigned by the Internal Revenue Service (IRS) to foreign nationals and others who have federal tax reporting or filing requirements and who do not qualify for a Social Security Number (SSN).

If you’re eligible to work in the United States, you may need an ITIN to file your taxes. You can use an ITIN whether you’re a student, self-employed, independent contractor, have a grant from a U.S. research institution, or are claiming certain tax benefits such as the Earned Income Tax Credit (EITC).

You can also use an ITIN if you’re a dependent or spouse of a U.S. citizen/resident alien or dependent/spouse of a nonresident alien visa holder subject to the substantial presence test.

Who Can Get an ITIN?

You can get an ITIN if you’re not eligible for a Social Security Number. In many cases, you can apply for an ITIN if you are a:

• U.S resident alien who is filing a U.S. tax return
• Nonresident alien who needs to file a tax return or claim a tax treaty benefit
• Spouse or dependent of a U.S. citizen/resident alien or spouse or dependent of a nonresident alien visa holder subject to the substantial presence test
• Unaccompanied dependent under the age of 18 claiming tax benefits, or a student filing a U.S. tax return or claiming a tax treaty benefit

Misconceptions about ITINs

There are many misconceptions about ITINs. Here are some common myths and the facts about ITINs:

Myth 1: An ITIN is a work authorization.

Fact: An ITIN does not authorize an individual to work in the United States.

Myth 2: An ITIN is used to track illegal aliens.

Fact: The IRS does not disclose information to immigration or law enforcement agencies except specifically authorized by law.

Myth3: An ITIN is an immigration document.

Fact: An ITIN is specifically designed for taxation purposes. It is issued to undocumented aliens and nonresident aliens who work in the U.S. 

Myth4: All immigrants need an ITIN.

Fact: You need an ITIN only if you are required to have one under U.S. tax law.

Myth 5: An ITIN is the same as a Social Security Number (SSN).

Fact: An ITIN is not a Social Security Number, and it does not entitle the holder to work in the United States or provide eligibility for Social Security benefits. 

Myth 6: An ITIN is only for undocumented immigrants.

Fact: There are many reasons why non-citizens need an ITIN, such as filing a U.S. tax return or claiming a tax treaty benefit. You don’t need to be in the United States to apply for an ITIN.

Myth 7: You need a Social Security Number to get an ITIN.

Fact: You don’t need a Social Security Number to get an ITIN. You only need to provide original documentation or copies certified by the issuing agency that prove your identity and foreign status. You can use an ITIN in place of SSN for taxation purposes.

Myth8: You need a U.S. bank account to get an ITIN.

Fact: You don’t need a U.S. bank account to get an ITIN. However, you may need a U.S. bank account to electronically file your tax return if you are required to file a return and you don’t have a Social Security Number.

How to Get an ITIN as a Non-Citizen

You can apply for an ITIN by filing IRS Form W-7 and the Application for IRS Individual Taxpayer Identification Number. The form is available on the IRS website Here.

When you submit Form W-7, include original documentation or copies certified by the issuing agency that establish your identity and foreign statuses, such as a passport, national ID card, or birth certificate.

If you cannot provide identification documents, you may be able to submit other documentation, such as a hospital record or school record, to prove your identity.

You may also need to submit federal income tax documents like Form 1040, 1040A, whichever applies to you. 

You can also get help submitting your Form W-7 by using the services of an authorized IRS Acceptance Agent, Certified Public Accountant, or other tax professional.

Once the application is processed, it usually takes 6 weeks for you to receive your ITIN via mail. 

Once you have an ITIN

If you already have an ITIN and it’s about to expire, you need to renew it if you plan to file a U.S. tax return. An ITIN is valid for as long as the holder needs it to file a U.S. tax return, but it must be renewed if not used on a federal tax return at least once during a three-year period. An ITIN also becomes invalid if you are issued a SSN later in life. 

To renew an ITIN, submit a completed Form W-7 with original documentation or copies certified by the issuing agency that establish your identity and foreign status. You can also include a renewal notice that was sent to you by the IRS.