Yes, you can pay taxes without a Social Security number, but the IRS requires you to use an Individual Taxpayer Identification Number instead

If you do not have a Social Security number, the Internal Revenue Service will not accept your tax return without an Individual Taxpayer Identification Number (ITIN). An 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. You use it in place of a Social Security number on your return, and the IRS treats it the same way for tax purposes.

You can get an ITIN whether you are a U.S. citizen, a permanent resident, a temporary visa holder, or an undocumented immigrant. The IRS does not share ITIN information with immigration authorities. Once you have an ITIN, you can file a return, pay taxes, and claim refunds just as someone with a Social Security number would.

Key Takeaways

  • An ITIN is a nine-digit number the IRS issues to people without a Social Security number who need to file taxes or report income.
  • You can get an ITIN by filing Form W-7 with the IRS, either by mail with original documents or in person at an IRS office or partner organization.
  • The IRS does not share ITIN information with immigration authorities, and you can use an ITIN to file returns and claim refunds.
  • Some employers and banks will accept an ITIN in place of a Social Security number for tax reporting and account opening, though policies vary.

How to get an ITIN

To get an ITIN, you file Form W-7 (process for IRS Individual Taxpayer Identification Number) with the IRS. You have two main routes: mail or in-person.

If you mail your process, you must include original documents or certified copies that prove your identity and foreign status. The IRS accepts a passport, national ID card, driver's license, or birth certificate. You also need to prove your residency in the United States — a utility bill, lease, or bank statement dated within the last year will work. Mail your completed Form W-7 and documents to the IRS address listed on the form. Processing takes about four weeks by mail.

If you go in person, you can visit an IRS office or an IRS-authorized partner organization in your area. Partner organizations include some libraries, community centers, and tax preparation nonprofits. You bring your original documents, and the IRS or partner verifies them on the spot. You get your ITIN faster this way — sometimes within the same visit or within a few days.

What documents you need to prove identity and residency

The IRS requires at least one document that proves who you are and at least one that proves you live in the United States. Original documents are preferred, but certified copies are accepted.

For identity, the IRS accepts a valid passport, national ID card, driver's license, or birth certificate. If you submit a copy, it must be certified by the issuing authority — a photocopy you make yourself is not enough. For residency, bring a recent utility bill (electric, gas, water, or phone), a lease or rental agreement, a bank or credit card statement, or a mortgage statement. The document must show your name and current U.S. address and be dated within the last year.

If you are explore by mail and do not have certified copies, you can have a notary public certify your copies before you send them. Many banks, libraries, and legal aid organizations offer notary services for free or a small fee.

Using your ITIN to file taxes and get refunds

Once you have an ITIN, you file your tax return the same way anyone else does. You enter your ITIN wherever the form asks for a Social Security number. If you are married and your spouse has a Social Security number, your spouse uses their number and you use your ITIN.

You can claim a refund with an ITIN just as you would with a Social Security number. If your employer withheld taxes from your paychecks, you file a return to get that money back. If you are self-employed or had income that was not taxed, you may owe taxes instead. The rules are the same.

Some employers and banks will accept an ITIN in place of a Social Security number for W-2 reporting and account opening, though not all do. Ask your employer or bank whether they accept ITINs before you assume they will. If they do not, you may need to contact the IRS for guidance on how to proceed.

ITIN expiration and renewal

An ITIN does not expire if you use it on a federal tax return at least once every three years. If you do not file a return for three consecutive years, your ITIN becomes inactive. You can reactivate it by filing a return again, or you can renew it by filing Form W-7 a second time.

The IRS sends notices to inactive ITIN holders, but the notices may not reach you if your address has changed. If you think your ITIN may be inactive, file a return or contact the IRS to check its status before the tax important date.

What happens if you file without an ITIN or Social Security number

If you submit a tax return without an ITIN or Social Security number, the IRS will reject it. You cannot file a return with a made-up number or leave the field blank. The IRS will send your return back and ask you to resubmit it with a valid number.

If you have income that was reported to the IRS by an employer or bank but you do not file a return, the IRS may send you a notice asking why. You can respond by explaining that you are getting an ITIN and will file once you have one. Getting an ITIN and filing the return is the fastest way to resolve the issue.

ITIN and immigration status

The IRS issues ITINs to people regardless of immigration status. You do not have to be a U.S. citizen, a permanent resident, or have any particular visa to get one. The IRS does not share ITIN information with U.S. Citizenship and Immigration Services (USCIS) or Immigration and Customs Enforcement (ICE).

If you are undocumented, getting an ITIN and filing taxes does not change your immigration status or put you at risk of deportation through the tax system. However, the IRS may share information with other federal agencies in certain criminal investigations. For most people filing a legitimate tax return, this is not a concern.

Frequently Asked Questions

How long does it take to get an ITIN?

By mail, processing takes about four weeks. In person at an IRS office or authorized partner, you may get your ITIN the same day or within a few days. Some partner organizations can issue ITINs on the spot if you bring original documents.

Can I use an ITIN to open a bank account or get a credit card?

Some banks and credit card companies accept ITINs, but not all. Call ahead and ask whether the bank or lender accepts ITINs before you explore. If they do not, you may need to look for a different institution or ask the IRS for guidance on alternatives.

What if I lose my ITIN number?

If you lose the document with your ITIN on it, you can contact the IRS at 1-800-829-1040 to request a transcript showing your ITIN. You can also file Form 4506-C to request an official transcript by mail. Keep your ITIN in a safe place once you receive it.

Do I have to file taxes every year if I have an ITIN?

You must file a return if you have income above the filing threshold for your age and filing status, just like anyone else. However, to keep your ITIN active, you must file at least once every three years. If you have no income, you do not have to file, but your ITIN may become inactive.

Can my spouse use my ITIN if they do not have a Social Security number?

No. Each person needs their own ITIN. If both you and your spouse lack Social Security numbers, you each file Form W-7 and get your own ITIN. You then file your joint return using both numbers.