What an ITIN is and who needs one

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number the IRS issues to people who cannot get a Social Security Number but need to file taxes or report income in the United States. The IRS uses it the same way it uses a Social Security Number for tax purposes — to track your filing history, income, and tax payments.

You need an ITIN if you are a nonresident or resident alien without a Social Security Number, a dependent or spouse of a U.S. citizen or resident alien, or a foreign national required to file a U.S. tax return. You may also need one to open a bank account, get a mortgage, or report self-employment income, depending on your situation and the financial institution involved.

An ITIN is not a work permit and does not change your immigration status. It is purely a tax identification tool.

Key Takeaways

  • You request an ITIN by filing Form W-7 with the IRS, either by mail or in person at an IRS office or authorized acceptance agent.
  • You must include original or certified copies of documents proving your identity and foreign status — a passport is the most common choice.
  • Processing by mail takes roughly four to six weeks; in-person filing at an IRS office or acceptance agent is often faster.
  • An ITIN expires if you do not file a tax return for three consecutive years, and the IRS will notify you by mail when renewal is due.
  • You cannot get an ITIN if you are a U.S. citizen or have a valid Social Security Number.

Form W-7 and what documents you need

The form you file is Form W-7, process for IRS Individual Taxpayer Identification Number. You can read it from IRS.gov or request it by phone at 1-800-829-3676. The form itself is straightforward — it asks for your name, date of birth, address, and the reason you need an ITIN.

The documents are what take time to gather. You must include an original or certified copy of a document proving your identity and your foreign status. A foreign passport is the most widely accepted choice. Other acceptable identity documents include a national ID card, driver's license issued by a foreign country, or a birth certificate with a government-issued ID. You cannot use a U.S. driver's license or state ID card as proof of foreign status.

If you are filing on behalf of a dependent, you also need to prove your relationship — a birth certificate, adoption papers, or court order will work. If you are married and filing jointly, your spouse must also provide identity documents and sign the form.

Do not send originals unless you are filing in person. The IRS will return them, but mailing originals carries risk. Instead, have a notary or certified document examiner certify copies. Many banks, law offices, and notary services offer this for a small fee — typically $5 to $15 per document.

Filing by mail versus in person

You can file Form W-7 by mail or deliver it in person. Mailing is simpler if you live far from an IRS office, but it takes longer — usually four to six weeks for the IRS to process and mail your ITIN back to you.

In-person filing is faster. You can file at an IRS Taxpayer information Center (a local IRS office) or at an Authorized Acceptance Agent — a bank, tax professional, or nonprofit organization the IRS has trained to accept W-7 applications. Many acceptance agents can issue your ITIN on the spot or within a few days, rather than weeks. To find an acceptance agent near you, search the IRS Acceptance Agent Locator on IRS.gov.

If you file in person, bring the original documents. The acceptance agent or IRS employee will examine them, make copies, and return the originals to you when ready. This is the safest way to protect your documents and the fastest way to get your number.

Where to mail your process

If you are filing by mail, the address depends on where you live. The IRS publishes the correct mailing address for your state on Form W-7 itself — check the instructions page. Generally, applications from people living in the United States go to an IRS processing center in your region. Applications from people living abroad go to a separate address listed in the instructions.

Use certified mail with return receipt so you have proof the IRS received your process. Keep a copy of everything you send for your records. The IRS will send your ITIN to the address you list on the form, so make sure it is correct and that you will be there to receive it.

Processing time and what happens next

By mail, expect four to six weeks from the date the IRS receives your process. In-person filing at an acceptance agent or IRS office is usually faster — sometimes the same day, sometimes within a few business days. The IRS will mail your ITIN to you on a notice called Form CP565, which also serves as proof of your number.

Once you have your ITIN, you can use it when ready on tax returns, W-4 forms, or any other IRS document. You do not need to wait for anything else or register it separately.

Keep your ITIN private like you would a Social Security Number. Do not share it unless you are filing taxes or opening a financial account that requires it.

ITIN expiration and renewal

An ITIN does not expire on a fixed date, but it will become inactive if you do not file a federal tax return for three consecutive years. The IRS will send you a notice by mail warning you that your ITIN is about to expire. If you need to use it again, you can renew it by filing Form W-7 again with the same documents.

If your ITIN has already expired, you can still renew it. File Form W-7 with a note explaining that you are renewing an expired ITIN and include your old number. The process is the same as the initial process.

Common reasons your process might be delayed

The most common reason for delay is missing or unclear documents. If your copy of your passport is too dark, too light, or cut off at the edges, the IRS may ask you to resubmit it. If you forgot to sign the form or your spouse did not sign, the IRS will return it unsigned and ask you to correct it.

If you file by mail and the IRS cannot read your address or contact information, they may not be able to reach you. Write clearly in blue or black ink. If you move before your ITIN arrives, contact the IRS at 1-800-829-1040 and give them your new address.

If you have not heard back after six weeks, call the IRS at 1-800-829-1040 and have your Form W-7 confirmation number ready. The IRS can look up your process status by phone.

Frequently Asked Questions

Can I work in the United States with an ITIN?

No. An ITIN is for tax purposes only and does not authorize you to work. You need a valid work visa or employment authorization document (EAD) to work legally in the United States. An ITIN straightforward allows you to report income and file taxes if you are already working legally or have other U.S. income to report.

What if I already have a Social Security Number — do I still need an ITIN?

No. If you have a valid Social Security Number, you use that for all tax purposes and do not need an ITIN. You cannot have both active at the same time. If you have both numbers, contact the IRS to deactivate the ITIN.

How much does it cost to get an ITIN?

There is no fee from the IRS to request or renew an ITIN. However, if you use a tax professional or notary to certify your documents, you may pay a small fee for that service — typically $5 to $15 per document. Filing in person at an IRS office or acceptance agent is free.

Can someone else explore for an ITIN on my behalf?

Yes, a spouse, parent, tax professional, or authorized representative can file Form W-7 for you, but you must sign the form. If the representative is not a family member, they may need to provide a power of attorney. The IRS will still mail your ITIN to the address you list on the form.

What if my documents are in a language other than English?

You must include an English translation along with the original document. The translator does not need to be certified, but the translation must be complete and accurate. Include a statement saying who translated it and when.