This guide covers the ITIN from a tax point of view. It is not immigration or legal advice. If you have questions about your immigration status, talk to an immigration attorney or a representative accredited by the Department of Justice.
What an ITIN is
An ITIN (Individual Taxpayer Identification Number) is a 9-digit number that starts with 9. The IRS issues it to people who need a U.S. taxpayer identification number but are not eligible for a Social Security number (SSN).
It has one purpose: federal tax compliance. With it you can file a return, pay what you owe, and be listed on a family member’s return.
Who needs one
You need an ITIN if you have a federal tax filing requirement or tax purpose and cannot get an SSN. For example:
- People living or working in the U.S. who must file a tax return.
- Spouses and dependents listed on a tax return.
- Nonresidents with U.S. income they must report.
What it does and does not do
According to the IRS, an ITIN does not:
- authorize you to work legally in the U.S.;
- provide or change immigration status;
- qualify you for Social Security benefits or the Earned Income Tax Credit (EITC);
- serve as identification outside the federal tax system.
How to apply
You need three things:
- Form W-7, the ITIN application.
- Your federal tax return (Form 1040 or 1040-NR), attached to the application unless you meet one of the IRS exceptions.
- Documents proving your identity and foreign status. A passport is enough on its own. Without one, you need a combination of documents from the IRS list. They must be originals or copies certified by the issuing agency.
And three ways to submit:
- By mail to the IRS ITIN office in Austin, Texas. Your original documents are returned, but you will be without them for several weeks.
- At an IRS Taxpayer Assistance Center, by appointment. It is free, and staff can verify most documents so you do not have to mail originals.
- Through a Certifying Acceptance Agent, who helps with Form W-7 and verifies most documents. Agents usually charge a fee.
How long does it take? The IRS says to allow about 7 weeks to hear back, and 9 to 11 weeks if you apply during tax season (January 15 to April 30) or from abroad.
When it expires and how to renew
An ITIN expires if it is not used on a federal tax return at least once in three consecutive years. It expires on December 31 of the third year of non-use, whether you would have used it as the filer or as a dependent on someone else’s return.
To renew, submit a new Form W-7 marked as a renewal and attach a federal return unless you qualify for an exception. Do it before you file: using an expired ITIN can delay your refund or certain credits until it is renewed.
Using an ITIN if you are self-employed
For tax purposes, if you work for yourself (freelancing, contracting, app delivery) with an ITIN, you are taxed like any other 1099 worker:
- Report your income and expenses on Schedule C.
- Pay self-employment tax (15.3% of 92.35% of your profit) and income tax.
- Make quarterly payments if you will owe $1,000 or more.
- When a client asks for a Form W-9, it asks for your taxpayer identification number, which can be your ITIN.
To estimate what you will owe, use our 1099 tax calculator, and read our beginner’s guide to 1099 taxes.
Watch out for scams
- The IRS does not charge for an ITIN. Be careful with anyone “selling” one or promising a faster ITIN for a high price.
- The IRS never asks for payment with gift cards or through social media messages.
- Use official sources: IRS.gov, IRS Taxpayer Assistance Centers, or Certifying Acceptance Agents listed in the IRS directory.