1. Check the CP565
CP565 — the IRS notice that confirms your ITIN has been assigned. Compare the name on it with your passport and with how you will write your name on U.S. returns and forms. If something is wrong, contact the IRS before you start using the number.
2. Store it somewhere safe
Keep the original and a scan in two places. You’ll need the number every time you file, and the IRS asks for a copy of the CP565, if you have it, when you write to it about your ITIN. If it’s lost, see lost your ITIN?
3. Use it on your U.S. tax returns
The return you attached to your W-7 is processed after the ITIN is assigned — you don’t file it again. From now on, your ITIN goes in the identifying-number box of every U.S. federal return you file, for example Form 1040-NR, and on any return where you are listed as a spouse or dependent.
4. Give it to payers on Form W-8BEN
Banks, brokers, tenants, platforms and other U.S. payers that pay you as a foreign individual usually ask for a Form W-8BEN. The form has a line for a U.S. taxpayer identification number (SSN or ITIN), which you fill in when the form’s instructions require it — for example for some treaty claims. Give your ITIN there; don’t give it on a W-9, which is for U.S. persons. If you aren’t sure which form or treaty claim applies, ask a tax professional.
5. Keep it active
An ITIN that has not been used on a federal tax return at least once in three consecutive tax years expires on December 31 of the third year. In practice, filing a U.S. federal return that includes your ITIN at least once every three tax years keeps it alive. If it does expire, the IRS may send a CP48 notice first. Renewing uses the same Form W-7 (tick "Renew an existing ITIN") and, unless an exception applies, a federal tax return. You only need to renew when you have to file a U.S. return again — see ITIN renewal.
6. Keep the IRS record current
- Name change. Write to the IRS explaining the change and include proof, such as a copy of a marriage certificate, divorce decree or court record, so it can update your information.
- Address change. The IRS updates your address when you file a return with the new address. In between, file Form 8822 to tell it you have moved, so notices such as the CP48 still reach you.
7. If you get an SSN later
You can’t have both numbers. Once you are issued a Social Security number, stop using the ITIN and use the SSN on every return. Then tell the IRS: write a letter saying you were assigned an SSN and want your tax records combined, with your full name, mailing address and ITIN, a copy of your Social Security card and a copy of the CP565 if you have it, and mail it to the IRS ITIN Operation in Austin at the address on the IRS ITIN page. The IRS voids the ITIN and moves the tax history filed under it to your SSN. If you don’t tell it, you may not get credit for all wages paid and taxes withheld.
Family members
If your spouse or children were on the same application, each gets their own CP565 and their own number, with the same expiry rule. Each number expires on its own schedule, depending on whether it is used on a return. See ITIN for a spouse or dependents.