What an ITIN is
The Individual Taxpayer Identification Number is the IRS’s identifier for a person who has a U.S. federal tax filing or reporting requirement but isn’t eligible for a Social Security number. It goes on that person’s U.S. tax returns and IRS correspondence, and on the tax forms that banks, brokers and other payers ask for.
An ITIN is a nine-digit number that begins with 9 and is formatted like an SSN (9XX-XX-XXXX). Because it looks like an SSN, people sometimes confuse the two — but they come from different agencies and do different jobs.
ITIN vs. SSN vs. EIN
| Number | Identifies | Issued by |
|---|---|---|
| ITIN | An individual who needs a U.S. tax number but can’t get an SSN | IRS |
| SSN | An individual eligible for a Social Security number, such as a U.S. citizen or work-authorized resident | Social Security Administration |
| EIN | A business or other entity | IRS |
An ITIN identifies a person for federal tax purposes; an EIN identifies a business. A foreign-owned LLC can get its EIN without the owner having an ITIN. Our ITIN vs. EIN guide explains when you’d want both.
Who needs an ITIN
You need one if you have to file a U.S. federal tax return, or someone has to report a payment to you, and you can’t get an SSN. The reasons listed on Form W-7 give a good picture of who that is:
- a nonresident alien filing a U.S. federal tax return — for example on rental income, a share of U.S. partnership or LLC income, or the sale of U.S. property;
- a nonresident alien claiming a tax treaty benefit;
- a resident alien, based on days present in the U.S., filing a U.S. return;
- the spouse or dependent of a U.S. citizen or resident alien, included on their return;
- a nonresident student, professor or researcher filing a return or claiming an exception;
- the spouse or dependent of a nonresident alien holding a U.S. visa.
Not everyone dealing with U.S. platforms needs one. Many payers only need a Form W-8BEN, and a foreign-owned LLC gets its own EIN without the owner having an ITIN. The pages for LLC owners, real estate investors and spouses and dependents go through the common cases.
What an ITIN is not
An ITIN does not authorize work in the U.S., does not change immigration status and does not by itself make you eligible for Social Security benefits.
It also isn’t proof of identity outside the tax system, and it doesn’t make you a U.S. tax resident. It simply lets the IRS match your returns and payments to you.
How to get an ITIN
You apply to the IRS with Form W-7. Form W-7 must be attached to a valid federal income tax return unless you qualify for one of the exceptions listed in the W-7 instructions. Exceptions 1–5 cover third-party withholding on passive income (including partnership income and bank interest), tax treaty benefits, mortgage interest reporting, dispositions of U.S. real property (FIRPTA), and TD 9363 reporting obligations. You also have to prove your identity and foreign status. The IRS accepts 13 documents. A valid passport is the only one that proves both identity and foreign status on its own; otherwise you need at least two, one with a photo.
The application and documents can reach the IRS in three ways:
- Through a Certifying Acceptance Agent (CAA) — an IRS-authorized agent reviews your original passport, in person or on a video interview, and certifies a copy. You don’t mail your original passport to the IRS.
- By mail to the IRS — with your original documents or copies certified by the agency that issued them. Copies must be certified by the agency that issued the document. Notarized copies are not accepted.
- At an IRS Taxpayer Assistance Center — by appointment, inside the U.S. only.
The IRS says to allow 7 weeks for an ITIN decision, or 9–11 weeks if you apply during peak season (January 15 – April 30) or from overseas. Our Form W-7 line-by-line guide covers each line, and how long an ITIN takes sets out realistic timelines.
When an ITIN expires
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. The IRS may send a CP48 notice when yours is about to expire. Renewing uses the same Form W-7 (tick "Renew an existing ITIN") and, unless an exception applies, a federal tax return. See ITIN renewal for how that works.
After you have it
The IRS confirms the number with a CP565 notice — keep it safe. What each IRS letter means is covered in IRS ITIN notices explained, and keeping the number active in after you get your ITIN.
If you’d rather not handle the W-7 yourself, our ITIN application service prepares it, certifies your passport as an IRS-authorized Certifying Acceptance Agent (verify us), files it and follows up until your ITIN is assigned.