Do I have to attach a tax return to Form W7?

Usually, yes. First-time ITIN applicants submit Form W-7 with their federal tax return. You don’t attach a return only if you qualify for an IRS exception (for example, certain scholarship recipients or taxpayers claiming treaty benefits) and include the required proof. If you’re unsure whether an exception fits your situation, plan to attach the return to avoid delays.

Do ITINs expire? How do I renew?

Yes, ITINs can expire. If you don’t use your ITIN on a federal tax return for three consecutive years, the IRS deactivates it. To renew, submit Form W-7 (Renewal) along with your identity and foreign-status documents. You don’t need to include a tax return for renewal. Act early so your tax return isn’t delayed.

What if I later qualify for a Social Security Number (SSN)?

When you receive an SSN, stop using your ITIN immediately. File all future tax returns under your SSN and notify the IRS to merge your ITIN and SSN records so your past filings and payments stay connected. Keep your SSN letter or card and your ITIN notice handy when you contact the IRS.

Can I e-file and get direct deposit with an ITIN?

Yes, but with limitations. If you’re applying for an ITIN for the first time, you must mail your tax return along with Form W-7. After the IRS issues your ITIN, you can e-file future returns and choose direct deposit for any refunds, as long as you have a U.S. bank account.

Which tax credits can I claim with an ITIN?

You can claim some tax credits, but others require a valid SSN. For example, you may qualify for education credits like the Lifetime Learning Credit if you meet the income and filing requirements. However, credits like the Earned Income Tax Credit (EITC) and the Child Tax Credit (CTC) often require both the taxpayer and the qualifying child to have valid SSNs, not ITINs.

Is an ITIN the same as an EIN? Can I use it for business or banking?

No, they serve different purposes. An ITIN identifies you as an individual for U.S. tax purposes, while an EIN (Employer Identification Number) identifies a business entity. If you own a business—such as a sole proprietorship or LLC—you’ll need to apply for an EIN separately, even if you already have an ITIN.

How to Apply for an Individual Taxpayer Identification Number (ITIN)

Last updated October 6, 2025

When navigating the U.S. tax system as a non-citizen, one of the most important things you’ll need is an Individual Taxpayer Identification Number (ITIN). Understanding how to apply for an Individual Taxpayer Identification Number is crucial, as it allows individuals who are not eligible for a Social Security Number (SSN) to comply with U.S. tax laws. Whether you’re a non-resident alien, a foreign investor, or anyone who needs to pay taxes but isn’t eligible for an SSN, applying for an ITIN is an essential step.

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What is an ITIN?

An ITIN (Individual Taxpayer Identification Number) is a tax processing number issued by the IRS (Internal Revenue Service) in the U.S. to individuals who are not eligible for a Social Security Number (SSN) but still need to file tax returns or other tax-related documents. This nine-digit number starts with a ‘9’ and helps foreign nationals, resident and nonresident aliens, and others meet their U.S. tax filing or reporting obligations when they don’t qualify for an SSN.

Some key points about ITINs:

You can use an ITIN only for federal tax purposes.
ITINs apply to individuals regardless of their immigration status.
An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits.

ITINs are essential for people who need to comply with U.S. tax laws but can’t get an SSN, such as foreign investors, individuals on visas, or international students working in the U.S.

Who needs an ITIN?

An ITIN is needed by individuals who are not eligible for a Social Security Number (SSN) but have a requirement to file a U.S. tax return or have other tax-related obligations. The following categories of people typically need an ITIN:

1) Nonresident aliens who are required to file a U.S. tax return.

2) Resident aliens who are required to file a U.S. tax return based on the number of days they have been in the U.S. (substantial presence test).

3) Dependents or spouses of U.S. citizens, resident aliens, or nonresident aliens who need to be included on a tax return but are ineligible for an SSN.

4) Nonresident aliens claiming tax treaty benefits (to avoid double taxation).

5) Foreign investors who receive income from U.S. sources, such as rental properties, dividends, or stock sales.

6) International students, professors, or researchers who are in the U.S. on temporary visas and are required to file U.S. tax returns, but are ineligible for an SSN.

7) Foreign individuals involved in U.S. business activities or who receive payments that are subject to U.S. tax withholding.

The ITIN allows these individuals to comply with U.S. tax laws, even though they are not eligible for an SSN. However, having an ITIN does not give permission to work in the U.S. or provide any immigration status.

How to apply for an ITIN?

If you’re wondering how to apply for an Individual Taxpayer Identification Number, you’re not alone. Here we will go over the steps on how to apply for an ITIN:

Step 1: Determine If You Qualify for an ITIN

Before applying, make sure you are not eligible for an SSN. The Social Security Administration (SSA) issues SSNs, so if you’re eligible for one, you should apply through the SSA instead. Typically, non-citizens working in the U.S. with permission from the Department of Homeland Security qualify for an SSN.

Step 2: Complete IRS Form W-7

The application for an ITIN is done through IRS Form W-7, “Application for IRS Individual Taxpayer Identification Number.” You can find the form on the IRS website, and it is available in both English and Spanish.

When filling out the form, make sure to have the following information ready:

Your full legal name as it appears on your identification documents.
Foreign address and U.S. mailing address, if applicable.
Date of birth and country of citizenship.
Your U.S. visa type (if applicable).
Reason for needing an ITIN (based on the categories provided by the IRS).

Step 3: Gather Supporting Documents

The IRS requires documentation to verify your identity and foreign status. Commonly accepted documents include:

Passport (this is the only document that can stand alone).
National identification card (if it has your photo, name, current address, date of birth, and expiration date).
U.S. or foreign driver’s license.
U.S. military ID card.
Foreign voter registration card.
Civil birth certificate (for dependents only if a passport is not provided).
Visa issued by the U.S. Department of State.

You need to submit original documents or certified copies from the issuing agency. Photocopies or notarized copies are not acceptable.

Step 4: Submit the Application

Once your Form W-7 and supporting documents are ready, you can submit your ITIN application through one of the following methods:

Mail: Send your Form W-7 and original or certified documents to the IRS at the following address:
Internal Revenue Service, ITIN Operation,
P.O. Box 149342, Austin, TX 78714-9342
In-Person: You can submit your application at an IRS Taxpayer Assistance Center (TAC) or through an IRS-authorized Certifying Acceptance Agent (CAA). A CAA can assist you with the application process and verify your documents, allowing you to keep the originals instead of mailing them to the IRS.
Through a Certified Acceptance Agent (CAA): CAAs are authorized by the IRS to assist applicants in completing their ITIN application. They can verify your identity documents and send the application to the IRS on your behalf.

Step 5: Wait for Processing

It typically takes between 7 and 11 weeks for the IRS to process your application, though processing times can vary depending on the time of year. Knowing how to apply for an Individual Taxpayer Identification Number correctly can help you avoid delays. You’ll receive your ITIN in the mail once your application is approved. If there’s an issue with your application, the IRS will contact you by mail with instructions on how to resolve it.

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