What an ITIN Is and Who Needs One

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the Internal Revenue Service (IRS) to people who file taxes but do not have a Social Security Number. The IRS uses it to track your tax account, just as it uses a Social Security Number for citizens and permanent residents.

You need an ITIN if you are a nonresident alien, a resident alien, a dependent, or a spouse, and you file a federal tax return or report income to the IRS. You may also need one to open a bank account, get a mortgage, or file state taxes, depending on where you live and what financial institutions require.

An ITIN does not give you work permission, immigration status, or any benefit beyond tax filing. It is a tax identification number only.

Key Takeaways

  • You request an ITIN by filing Form W-7 with the IRS, either by mail or through an IRS-authorized representative called a Certified Acceptance Agent.
  • You must provide proof of identity and proof of tax residency or filing reason, such as a passport, national ID card, or birth certificate plus a tax return or other IRS document.
  • Processing by mail takes roughly four to six weeks; processing through a Certified Acceptance Agent in person can be faster.
  • An ITIN is valid for five years if you do not file a tax return during that time; if you file every year, it remains active indefinitely.
  • You cannot get an ITIN over the phone or online; you must submit Form W-7 with supporting documents by mail or in person.

Documents You Must Provide

The IRS requires two types of documents: proof of identity and proof of tax residency or filing reason. Both must be originals or certified copies — photocopies alone are not accepted.

For proof of identity, the IRS accepts a valid passport, national ID card, driver's license, birth certificate, or voter registration card from your country of origin. The document must show your name, date of birth, and photograph (if the document includes one). If you submit a birth certificate, you must also submit a second document showing your name and date of birth, such as a school record or medical record.

For proof of tax residency or filing reason, you must submit a document that shows why you need an ITIN. If you are filing a tax return, submit a copy of the return itself. If you are a dependent or spouse of a U.S. citizen or resident alien, submit a copy of that person's tax return showing you as a dependent or spouse. If you are claiming income from a U.S. source, submit a Form W-2, Form 1099, or other IRS income document showing your name and the income.

How to Request an ITIN by Mail

To request an ITIN by mail, complete Form W-7 (Application for IRS Individual Taxpayer Identification Number) and mail it to the IRS address listed on the form. You must include the completed form, your original or certified identity documents, and your proof of tax residency or filing reason.

Mail your package to the IRS ITIN Unit at the address shown in the Form W-7 instructions. The address varies depending on whether you are mailing from inside or outside the United States. Do not mail to a local IRS office; the ITIN Unit processes all applications.

Processing takes roughly four to six weeks from the date the IRS receives your package. The IRS will mail you a notice with your ITIN or a request for additional documents. Keep a copy of everything you send for your records.

Using a Certified Acceptance Agent

A Certified Acceptance Agent (CAA) is an IRS-authorized person or organization that can accept Form W-7 applications in person and forward them to the IRS on your behalf. Using a CAA can speed up processing and allows you to submit documents in person rather than by mail.

To find a CAA near you, visit the IRS website and search the Acceptance Agent Locator tool, or call the IRS at 1-800-829-1040 and ask for a referral. Many community organizations, tax preparation services, and libraries offer CAA services, sometimes at no cost.

When you visit a CAA, bring your original identity documents and proof of tax residency or filing reason. The CAA will review your documents, make copies, and submit Form W-7 to the IRS. Processing through a CAA typically takes two to four weeks, faster than mail processing.

What Happens After You Submit Your Application

The IRS will review your Form W-7 and supporting documents. If everything is correct and complete, the IRS will issue your ITIN and mail you a notice (Form W-7c or a letter) with your nine-digit number. You can then use this number on tax returns, bank forms, and other documents that require it.

If the IRS needs more information or documents, it will mail you a notice asking what you must provide. You will have a deadline (usually 30 days) to respond. If you do not respond by the deadline, the IRS will deny your application and you will need to reapply.

Once you receive your ITIN, write it down and keep it in a safe place. You will need it every time you file a tax return or provide it to a bank, employer, or other organization.

ITIN Validity and Renewal

An ITIN is valid for five years from the date it is issued. If you file a federal tax return every year during those five years, your ITIN remains active and does not expire. If you do not file a return for three consecutive years, the IRS will deactivate your ITIN, and you will need to reapply.

The IRS sends no renewal notice. It is your responsibility to track whether your ITIN is still active. If you are unsure, you can call the IRS at 1-800-829-1040 and provide your ITIN; the IRS will tell you its status.

If your ITIN has been deactivated, you can reapply by submitting a new Form W-7 with the same documents. Processing for a reapplication follows the same timeline as a new application.

Frequently Asked Questions

Can I get an ITIN if I am in the United States illegally?

Yes. An ITIN is issued for tax purposes only and does not require immigration status or work permission. The IRS does not share ITIN information with immigration authorities. You can request an ITIN regardless of your immigration status.

How long does it take to get an ITIN?

By mail, processing takes roughly four to six weeks from the date the IRS receives your application. Through a Certified Acceptance Agent, processing typically takes two to four weeks. The timeline depends on how quickly the IRS processes applications and whether you need to provide additional documents.

Can my spouse or dependent get an ITIN on my tax return?

Yes. If your spouse or dependent does not have a Social Security Number, they can request an ITIN by submitting Form W-7 with your tax return showing them as a spouse or dependent. This counts as proof of filing reason. You can submit multiple Form W-7 applications at the same time if more than one family member needs an ITIN.

What if I lose my ITIN or forget the number?

Call the IRS at 1-800-829-1040 with your name and date of birth, and the IRS will provide your ITIN. You can also look it up on prior tax returns or documents where you used it. If your ITIN was issued more than five years ago and you have not filed a return since, it may have been deactivated.

Do I need an ITIN to work in the United States?

No. An ITIN is for tax purposes only and does not give you permission to work. To work legally in the United States, you need a work permit or visa issued by U.S. Citizenship and Immigration Services (USCIS). An ITIN and a work permit are separate documents.