If you're an immigrant in the United States and you're not eligible for a Social Security number (SSN), but need to file taxes or meet other financial obligations, you may need to apply for an Individual Taxpayer Identification Number (ITIN). The ITIN is issued by the Internal Revenue Service (IRS) and is used for tax processing purposes.

What is an ITIN?

An ITIN is a tax processing number issued by the IRS to individuals who are required to have a U.S. taxpayer identification number but do not qualify for a Social Security number. ITINs are formatted like SSNs (e.g. XXX-XX-XXXX) but are only used for federal tax reporting.

Who is eligible for an ITIN?

If you're a resident alien, non-resident alien or their spouse or dependent, you can apply for an ITIN regardless of immigration status. Those who are eligible for an SSN need not apply for an ITIN. Individuals with SSNs cannot use an ITIN in substitution of their SSN when preparing tax documents.

You may need an ITIN if:

You are a non-resident alien required to file a U.S. tax return.
You are a U.S. resident alien (based on the number of days present in the U.S.) filing a U.S. tax return.
You are a dependent or spouse of a U.S. citizen or resident alien.
You are a dependent or spouse of a non-resident alien visa holder.
You are a non-resident alien student, professor, or researcher filing a U.S. tax return or claiming an exception.

You do not need an ITIN if:

U.S. citizen

Non-resident alien with a U.S. work visa
Permanent legal resident of the U.S. (green card holder)

How to apply for an ITIN

You can apply for an ITIN in-person at an IRS Taxpayer Assistance Center with ITIN services, an Volunteer Income Tax Assistance (VITA) site with ITIN services, or through a Certifying Acceptance Agent or Acceptance Agent, and via mail. You may send your application to the following addresses:

via U.S. Postal Service

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

via private courrier

Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Highway 35
Austin, TX 78741-0000

Steps

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Fill out Form W-7

Complete Form W-7, Application for Individual Taxpayer Identification Number. For families, each member applying for an ITIN must have a completed Form W-7.

File federal income tax return (optional)

If you are filing for a federal income tax return, complete Form 1040, U.S. Individual Income Tax Return or Form 1040-NR, U.S. Nonresident Alien Income Tax Return. Leave the area for SSN blank for each ITIN applicant listed on the tax return; the IRS will fill this in after your are assigned an ITIN. If your spouse or dependents are ITIN applicants, attach a Form W-7 for each applicant to the front of the tax return.

Provide supporting documents

Provide proof of foreign status and identity and proof of U.S. residency for dependents with supporting documents.

Await response and return of supporting documents

You can expect to get a response to your application within 7 weeks or 9 to 11 weeks if you apply during tax season or from overseas. Your supporting documents should be returned by mail to the address listed in line 2 of your Form W-7 by around 60 days after submitting your application.

Responses you might receive:

CP565 Notice - ITIN assigned, no further action required.
CP566 Notice - More information needed to process your application.
CP567 Notice - Application rejected, must resubmit.

Supporting documents

You must submit supporting documents which prove your identity and foreign status. These must be original or certified copies of valid and unexpired documents. Thirteen forms of documentation are accepted. If you do not have a valid passport from any country, you will need to submit one document proving your identity and one document proving your residency in the United States. All applicants, except for children 14 years of age and younger and students 18 years and younger, one supporting document must contain their photo.