What is an ITIN, who needs one, and how to apply

An ITIN (Individual Taxpayer Identification Number) is a 9-digit number from the IRS used for taxes. It's for people who need to file a US tax return but can't get a Social Security Number.

Who needs an ITIN?

• People with US income who aren't eligible for an SSN
• Spouses and dependents listed on a tax return who don't have an SSN
• Some foreign nationals with US income

An ITIN is not work authorization. It doesn't change your immigration status or give Social Security benefits. It's only for taxes.

How to apply

You apply with Form W-7, usually attached to your first federal tax return. There are three ways:

1. By mail to the IRS: send the form, your return, and original ID documents or copies certified by the issuing agency. They're mailed back.
2. Certified Acceptance Agent (CAA): IRS-authorized agents review your documents, so in most cases you don't have to mail your passport. They may charge a fee.
3. IRS Taxpayer Assistance Center: some IRS offices check documents in person by appointment.

Documents

You must prove identity and foreign status. A valid passport is the one document that does both on its own. Without a passport you'll need several documents, such as a national ID card and a birth certificate.

How long does it take?

The IRS usually processes applications in a few weeks; it can take longer during tax season. You can call the IRS to check the status.

ITINs can expire

If you don't use your ITIN on a federal tax return for three years in a row, it expires and you'll need to renew it with a new W-7.

What you can do with an ITIN

• File taxes and claim some credits
• Open an account and get a credit card at some banks
• Start building credit (see our credit score guide)
• Use it instead of an SSN when applying for a New Jersey driver's license

Beware of scams

Be careful with anyone promising a fast ITIN or SSN for a big fee. Don't hand your passport to strangers; check the IRS list of authorized acceptance agents.

Note: This article is general information, not legal or financial advice. Rules change, so check the official source before you decide. Last checked: October 2026.