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 to track tax records, just as it uses a Social Security Number for citizens and permanent residents.

You may need an ITIN if you are a nonresident alien, a resident alien without work authorization, a dependent or spouse of a U.S. citizen or resident alien, or a foreign national with U.S. source income. The number itself does not grant you work permission or change your immigration status — it is only for tax purposes.

An ITIN is not the same as a work permit, green card, or visa. It does not make you may be able to access for Social Security benefits, Medicare, or most federal tax credits. Some states and employers may accept it as identification for other purposes, but that is their choice, not an IRS rule.

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 an authorized acceptance agent.
  • You must include proof of identity and proof of foreign status with your Form W-7; the exact documents required depend on your country of citizenship.
  • The IRS typically processes ITIN requests within two to four weeks if you file by mail, or sometimes the same day if you file in person at an IRS office.
  • Once you receive an ITIN, you use it on all tax forms and documents you file with the IRS, just as you would use a Social Security Number.
  • An ITIN does not expire, but the IRS may deactivate it if you do not file a tax return for three consecutive years.

How to file Form W-7 by mail

The standard way to request an ITIN is to complete Form W-7, Application for IRS Individual Taxpayer Identification Number, and mail it to the IRS with supporting documents. You can download Form W-7 from the IRS website (irs.gov) or request it by phone at 1-800-829-3676.

With your completed Form W-7, you must include certified copies (not originals) of documents proving your identity and your foreign status. The IRS publishes a list of acceptable documents for each country; common examples include a passport, national ID card, or driver's license for identity, and a birth certificate or visa for foreign status. You can find the full list in the Form W-7 instructions or on the IRS website.

Mail your Form W-7 and documents to the address shown in the form instructions — the address varies depending on whether you are in the United States or abroad. The IRS typically processes mailed requests within two to four weeks. You will receive a notice by mail when your ITIN is assigned.

Filing in person at an IRS office or acceptance agent

If you want faster processing, you can file Form W-7 in person at an IRS office or at an Authorized Acceptance Agent (AAA). An AAA is a person or organization the IRS has trained to accept ITIN applications on its behalf — common examples include tax preparation firms, community organizations, and libraries in some areas.

When you file in person, you bring your original identity and foreign status documents (not copies). The IRS office or AAA will review them, make certified copies, and submit your application. Processing is often faster this way — sometimes the same day or within a few days — though the IRS does not may provide a specific timeline.

To find an IRS office near you, visit irs.gov and use the office locator tool. To find an AAA, search the IRS website for "Authorized Acceptance Agents" or call 1-800-829-1040. Not all areas have AAAs, so you may need to travel or file by mail.

Documents you need to bring or send

The IRS requires two types of documents: one proving your identity and one proving your foreign status. You must provide certified copies if you file by mail, or originals if you file in person (the office or agent will certify them for you).

For identity, the IRS accepts a passport, national ID card, driver's license, or other government-issued ID from your country. For foreign status, you may use a birth certificate, passport, visa, travel document, or national ID card — the exact documents the IRS will accept depend on your country of citizenship and your situation. The Form W-7 instructions include a country-by-country list.

If your documents are in a language other than English, you must include a certified English translation along with the original. You can hire a professional translator or, in some cases, a notary public can certify a translation.

What happens after you submit your application

Once the IRS receives your Form W-7, it will send you a notice acknowledging receipt. If the IRS needs more information or documents, it will contact you by mail. If everything is in order, the IRS will assign your ITIN and mail you a notice with your new number.

You can use your ITIN on tax forms as soon as you receive it. If you filed your tax return before receiving your ITIN, you can file an amended return (Form 1040-X) using your new number. Some tax software and tax preparers can help you do this.

An ITIN does not expire on a set date, but the IRS will deactivate it if you do not file a tax return for three consecutive years. If your ITIN is deactivated, you can reactivate it by filing a tax return or by submitting a new Form W-7 application.

Using your ITIN on tax forms and with employers

Once you have an ITIN, you use it on all tax forms you file with the IRS — your income tax return, Schedule C if you are self-employed, and any other IRS forms that ask for a taxpayer identification number. You also provide it to your employer on Form W-4 (Employee's Withholding Certificate) so they can withhold the correct amount of tax from your paycheck.

Some employers may ask for an ITIN as proof of identity for hiring purposes, though this is not required by federal law. Some states and local governments may also accept an ITIN as identification for driver's licenses, bank accounts, or other purposes, but policies vary by location.

Your ITIN is confidential, just like a Social Security Number. Do not share it with anyone except your employer, tax preparer, financial institutions, and the IRS.

Frequently Asked Questions

How long does it take to get an ITIN?

By mail, the IRS typically processes Form W-7 within two to four weeks. In person at an IRS office or Authorized Acceptance Agent, processing can be faster — sometimes the same day or within a few days — though the IRS does not may provide a specific timeline. Processing times may be longer during tax season (January through April).

Can I work in the United States with an ITIN?

An ITIN does not grant you permission to work. Whether you can work depends on your immigration status and visa type, not on having an ITIN. Some people with ITINs are authorized to work; others are not. Check with U.S. Citizenship and Immigration Services (USCIS) or an immigration attorney about your specific situation.

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

No. If you have a Social Security Number, you use that on all tax forms and documents. You do not need an ITIN. An ITIN is only for people who cannot get a Social Security Number.

Can I get an ITIN if I am in the United States without permission?

Yes. The IRS issues ITINs regardless of immigration status. The IRS does not share ITIN information with immigration enforcement agencies, and applying for an ITIN does not change your immigration status or trigger any immigration consequences on its own. However, filing a tax return may have other legal or financial effects — consider speaking with an immigration attorney or tax professional about your situation.

What if my ITIN was deactivated because I did not file for three years?

You can reactivate it by filing a tax return using your ITIN, or by submitting a new Form W-7 application. If you file a tax return, the IRS will reactivate the number automatically. If you submit a new Form W-7, follow the same process as a first-time application.