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What Is an ITIN and Why You Might Need One

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the Internal Revenue Service (IRS). The IRS assigns ITINs to people who need to file taxes but don't have a Social Security Number. The number looks similar to a Social Security Number and follows the format XXX-XX-XXXX.

The IRS created the ITIN program in 1996. Since then, millions of people have obtained ITINs. According to IRS data, the agency issued approximately 6.5 million ITINs between 2011 and 2021. These numbers are held by people in various situations, including those who are not authorized to work in the United States but have tax filing obligations, self-employed individuals with certain visa statuses, and spouses of U.S. citizens filing joint returns.

You might need an ITIN if you are a nonresident alien with income subject to U.S. tax, a resident alien for tax purposes without a Social Security Number, a dependent or spouse of a U.S. citizen or resident alien, a student with a visa who has U.S. source income, or a self-employed person in a specific visa category. The ITIN allows you to file tax returns and report income to the government, which is a legal requirement when you have taxable income.

Having an ITIN does not grant work permission, immigration status, or any government benefits. It is solely a tax identification tool. The number stays with you as long as you continue to file taxes or have a tax filing requirement. ITINs that are not used for three consecutive years may be suspended by the IRS, though they can potentially be reactivated if you resume filing.

Practical Takeaway: Understanding what an ITIN is—and what it is not—helps you determine whether you need one. If you have U.S. source income and no Social Security Number, an ITIN may be necessary for meeting your tax obligations.

Who Can Obtain an ITIN

The IRS has specific categories of people who may obtain an ITIN. A free informational guide about ITINs typically outlines these categories in detail. Not every person without a Social Security Number can get an ITIN; the IRS restricts them to individuals with specific circumstances and tax filing reasons.

Nonresident aliens with U.S. source income form one major category. This includes people who earn money from U.S. real estate, investments in U.S. companies, or work performed in the United States under certain visa types. For example, an international student working part-time on campus might have U.S. source income and could obtain an ITIN.

Resident aliens for tax purposes who lack a Social Security Number also fall into this category. Someone on an F-1 student visa may be considered a resident alien for tax purposes after a certain time period and would need an ITIN if they have income. Similarly, people on certain work visas or green card holders without Social Security Numbers may obtain ITINs.

Spouses and dependents of U.S. citizens or residents can obtain ITINs for tax filing purposes. If a married couple files taxes jointly and one spouse has no Social Security Number, that spouse may obtain an ITIN. This also applies to children claimed as dependents who have no Social Security Number but have income or are part of a joint return.

Self-employed individuals in specific visa categories may obtain ITINs to report business income. A person on an H-1B visa who is self-employed or a person on an L-1 visa running a business might need an ITIN for tax reporting. The visa category and employment situation determine whether this applies to you.

Practical Takeaway: Review the specific categories to see if your situation matches. An informational guide breaks down these categories with examples, helping you understand whether an ITIN might apply to your circumstances.

The Process for Obtaining an ITIN

Obtaining an ITIN involves submitting required documents to the IRS. A free informational guide explains the steps and what documents are needed. The process is different from filing a tax return, though a tax return is one way people obtain ITINs.

There are several pathways to get an ITIN. One method is filing a tax return with Form 1040 and including your ITIN application on Form W-7 or a similar IRS form. When you submit your tax return and the ITIN application together, the IRS reviews both documents. This typically takes 6 to 8 weeks, though processing times can vary. According to IRS statistics, the average processing time for ITIN applications submitted with tax returns is about 6 weeks during peak tax season and faster during off-season months.

Another pathway is submitting an ITIN application without filing a tax return if you do not currently have a tax filing requirement. In this case, you would submit Form W-7 alone with supporting documents showing your identity and foreign status. This process also takes several weeks to several months.

Acceptable identity documents include your passport, national ID card, driver's license, or other government-issued identification from your country of residence. You must provide original documents or certified copies. The IRS requires proof that you are a foreign national, which may be shown through your passport or visa documentation.

You can submit your ITIN application by mail to the IRS address listed in the Form W-7 instructions, or in some cases, through an IRS Taxpayer Identification Number Individual Identification Number (ITIN) adoption agency. These are certain nonprofit organizations and tax preparation services authorized by the IRS to help process ITIN applications. Using an adoption agency may speed up processing in some situations.

Practical Takeaway: Know that obtaining an ITIN requires submitting identity documents and other proof to the IRS. An informational guide walks through each step, including what documents to gather and where to send them, so you understand the timeline and process.

Documents You Will Need

The IRS requires specific documents when you apply for an ITIN. Understanding what documents are needed helps you gather everything before you submit your application. Missing or incomplete documentation delays processing and may result in rejection of your application.

Identity documents are essential. You must show the IRS who you are with a government-issued ID. Acceptable documents include your passport (with biographical information and photo), national ID card from your country of residence, driver's license issued by your country or region, or military ID from your country. Your document must show your full name, photo, and date of birth. Expired documents may be accepted if they otherwise meet requirements.

Proof of foreign status is also required. This demonstrates that you are not a U.S. citizen. Your passport serves this purpose, or you may use a birth certificate showing a foreign birthplace, a visa stamp in your passport, a resident visa document, or similar immigration paperwork. The document must clearly show that you were born outside the United States or hold foreign citizenship.

If you are filing a tax return along with your ITIN application, you will need documents supporting the income reported. This might include W-2 forms (if you have an employer), 1099 forms (if you have self-employment income or investment income), receipts for business expenses if self-employed, or documentation of rental income if you own property. The specific documents depend on your income sources.

For dependent children, you may need the child's birth certificate or passport and documentation showing their relationship to the taxpayer. If a child is claimed as a dependent on a parent's return and receives an ITIN, the IRS may request the child's own identity document.

All documents submitted must be originals or certified copies. The IRS does not accept photocopies of identity documents unless they are certified. If you submit documents by mail, send only what the IRS instructions specify. Do not send more documents than required, as this can slow processing. An informational guide provides a checklist of which documents you need for your specific situation.

Practical Takeaway: Create a document checklist based on your situation before you begin the process. Organizing your papers in advance—passport, identity documents, income documentation, and any family relationship documents—makes the submission process smoother and reduces delays.

How ITINs Work in the Tax System

Once you have an ITIN, you use it to file