How to get or renew an ITIN
Form W-7, the documents that go with it, and the three ways to apply without mailing your passport. Plus the rule that quietly expires an unused number.
Quick answers
- Does an ITIN affect my immigration status?
- No. The IRS issues it for federal tax purposes only. It does not provide or change immigration status, does not authorize work, and is not identification outside the tax system.
- How long does an ITIN application take?
- Allow about seven weeks for the IRS to notify you of the outcome, and nine to eleven weeks if you apply during filing season or from outside the United States.
- When does an ITIN expire?
- If it is not used on a federal tax return for three consecutive years, it expires on December 31 after that third year of non-use, and must be renewed before it is used again.
An ITIN is a nine-digit number the IRS issues to people who need a taxpayer number but cannot get a Social Security number. It is used for federal tax purposes only.
What an ITIN is and is not
The IRS is direct about the four things an ITIN does not do. It does not qualify you for Social Security benefits or the earned income credit. It does not provide or change immigration status. It does not authorize you to work in the United States. And it is not identification outside the federal tax system.
What it does is let you file and pay federal tax. A resident alien, a nonresident alien, or the spouse or dependent of either can apply for one regardless of immigration status.
Who needs one
You need an ITIN if you have a federal tax purpose and you are not eligible for a Social Security number. A federal tax purpose covers being legally required to file a federal income tax return, wanting to claim a refund or an allowable tax benefit or report income by filing one, and having to supply a taxpayer number for some other federal tax reason.
The case people miss is the fourth one: someone who can be claimed as a spouse or dependent for an allowable tax benefit needs a number of their own. Who has to file and claiming dependents cover when that comes up.
Apply for an ITIN
- Complete Form W-7 and check the reason you are submitting it.
- Attach the federal tax return the ITIN is for, unless you meet an exception to the filing requirement.
- Gather the supporting documents that prove foreign status and identity, and, for a dependent, proof of United States residency. The IRS lists the acceptable documents on its how to apply page; work from that list rather than from memory.
- Choose how to submit the package: by mail to the IRS ITIN Operation at the Austin Service Center, or in person.
- If you go in person, choose between an IRS Taxpayer Assistance Center with ITIN services, a Volunteer Income Tax Assistance (VITA) site with ITIN services, or a Certifying Acceptance Agent. All three review the Form W-7 and authenticate most supporting documents. The first two are free and the agent charges a fee; the volunteer site and the agent will also help you complete the form, while the assistance center will not. An Acceptance Agent without the certifying designation reviews and helps complete the form but does not authenticate documents.
- Applying in person is how most people avoid mailing original documents. The IRS says you can get most supporting documents authenticated and returned immediately.
- Allow seven weeks for the IRS to notify you of the outcome, and nine to eleven weeks if you apply during filing season or from overseas.
Renew an expired ITIN
- Check whether you need to. An ITIN that has not been used on a federal return for three consecutive tax years expires on December 31 after that third year of non-use.
- Do not renew if you have since received a Social Security number.
- Complete Form W-7 as a renewal: in the Application type section at the top right, check the box Renew an existing ITIN.
- In the Reason you're submitting Form W-7 section, check the box that applies to you, even though this is a renewal.
- On lines 6e and 6f, check Yes if you know your ITIN and enter it with the name it was issued under; check No/Don't know if you do not.
- If your legal name has changed since the ITIN was issued, include documentation such as a copy of a marriage certificate or a court order.
- Attach the federal tax return. A spouse or dependent renewing in order to be claimed for a benefit also needs the schedule or form for that benefit attached.
If it doesn't work
- The appointment is weeks away. Assistance centers book up, so start earlier or use a volunteer site or a certifying agent instead.
- School and medical records for a dependent cannot be authenticated in person. Those have to be mailed with the application package.
- The return was rejected or delayed because the ITIN had expired. Renew and refile; processing takes longer once a return has stalled.
- A credit was disallowed because the number was not renewed in time. Renew the ITIN and the return can then be processed with the credit; the delay is the cost, so renew before you file.
- The name on the application does not match the documents. Fix the mismatch first, with the name-change documentation if that is the cause.
What you'll need
- Form W-7, completed and signed.
- The federal tax return the ITIN is for, unless an exception applies.
- Proof of foreign status and identity, and proof of United States residency for a dependent.
- For a renewal, the old ITIN and the name it was issued under.
Timing, and why it matters in February
Filing season is the slowest window, so the same application takes noticeably longer between January and April than it does in the fall. A return filed with an expired ITIN can be delayed and can lose credits while it waits.
The fix is unglamorous: apply or renew before the season starts, not during it. If a number has gone unused for a couple of years, check it in the fall rather than discovering the problem when the return bounces.
After you get it
The assignment date is generally the date the IRS receives a complete application package, and for a renewal it is the date the original ITIN was assigned. If you later receive a Social Security number, stop using the ITIN and file under the new number instead. Filing with an ITIN covers which credits the number opens and which it does not.