An ITIN (Individual Taxpayer Identification Number) is a nine-digit number the IRS issues to people who need to file or appear on a U.S. tax return but can’t get a Social Security number. You apply with Form W-7, and the application stands or falls on three things: the tax return or exception document that shows why you need the number, the right identity documents, and the way you submit those documents.
Who usually needs one: nonresidents with U.S. income, resident aliens without work authorization, spouses and dependents of U.S. citizens or residents who don’t qualify for an SSN, and some foreign investors and students. An ITIN is for tax purposes only. It doesn’t authorize work, provide immigration status, or qualify you for Social Security benefits.
The 13 Documents the IRS Accepts
The IRS accepts exactly 13 types of documents. Each must be current (not expired) and must be the original or a copy certified by the agency that issued it. A copy stamped by a notary public is not a certified copy for ITIN purposes; that’s one of the most common reasons applications bounce. (If the difference is fuzzy, our guide to notarization requirements explains what a notary does and doesn’t certify.)
| Document | Proves identity | Proves foreign status | Notes |
| Passport | Yes | Yes | The only document that works alone |
| USCIS photo ID | Yes | Yes | |
| U.S. Department of State visa | Yes | Yes | |
| U.S. driver’s license | Yes | No | |
| U.S. military ID card | Yes | No | |
| Foreign driver’s license | Yes | No | |
| Foreign military ID card | Yes | Yes | |
| National identification card | Yes | Yes | Must show name, photo, address, date of birth, and expiration date |
| U.S. state ID card | Yes | No | |
| Foreign voter’s registration card | Yes | Yes | |
| Civil birth certificate | Yes | Yes, if foreign | Required for dependents under 18 who don’t submit a passport |
| Medical records | Yes | Yes, if foreign | Dependents under 6 only |
| School records | Yes | Yes, if foreign | Dependents under 18 only |
The rule in one line: send a passport by itself, or send at least two documents from the list that together prove identity and foreign status, with at least one showing a photo (unless the applicant is a young dependent using medical or school records).
What to Include, by Applicant
Every applicant files a separate Form W-7. If a family of four needs ITINs, that’s four W-7s, each with its own documents, all attached to the same tax return.
If you’re the primary filer
- Completed Form W-7, with reason box “b” (nonresident alien filing a return) or “c” (resident alien filing a return) checked as appropriate
- Your original federal income tax return, with the W-7 attached in front
- A passport, or two documents from the table above
- Any visa or I-20/DS-2019 page that applies to your status
The tax return goes with the application, not separately. Leave the SSN/ITIN boxes on the return blank; the IRS fills them in when it assigns your number. Our tax filing document checklist covers the income records you’ll need to complete the return itself.
If you’re the spouse of a U.S. citizen or resident
- Form W-7 with reason box “e” (spouse of a U.S. citizen or resident alien)
- The joint return (or the return on which you’re claimed) listing you as the spouse
- A passport, or two documents from the table
A nonresident spouse who chooses to be treated as a U.S. resident so the couple can file jointly will also need the signed statement making that choice attached to the return. Spouses of H-1B workers on H-4 status commonly fall into this group; see the H-1B visa documents guide for the visa side.
If you’re applying for a dependent
Dependents need the most paperwork, because the IRS wants proof of U.S. residency as well as identity and foreign status:
- Form W-7 with reason box “d” (dependent of a U.S. citizen or resident), signed by a parent or legal guardian if the child is under 18
- The return listing the dependent, showing a tax benefit they actually qualify for
- A passport with a U.S. date of entry stamp, or the passport plus a separate proof of U.S. residency
- For children under 6 without a passport date of entry: U.S. medical records
- For children 6 and older without a passport date of entry: U.S. school records
- Proof of the relationship, such as a birth certificate or adoption or guardianship papers, if the IRS asks
There are exceptions to the date-of-entry rule for dependents from Canada or Mexico and dependents of U.S. military personnel stationed overseas.
Be realistic about what the dependent gets you. A child with an ITIN doesn’t qualify for the Child Tax Credit, which requires an SSN. A dependent who is a U.S. resident may still qualify for the smaller credit for other dependents or support a head-of-household filing status.
If you don’t need to file a return (an “exception” case)
Some people need an ITIN even though they aren’t filing a return yet, usually because a U.S. payer must withhold tax or report payments to them. Examples include foreign owners selling U.S. real estate, people claiming a tax treaty benefit on investment income, and certain scholarship recipients. Instead of a tax return, you attach the document that proves the exception, such as a letter from the withholding agent, a copy of the contract, or a completed Form 8288-B for a real estate sale. Foreign students getting scholarship or fellowship payments should keep their visa paperwork from the student visa document process handy for this.
Three Ways to Submit
| Method | What happens to your originals | Cost | Best for |
| Mail to the IRS ITIN Operation in Austin, Texas | You mail originals or agency-certified copies; the IRS returns them, which can take up to 60 days | Free | People who can spare their passport for two months |
| IRS Taxpayer Assistance Center (by appointment) | Staff review and return your documents on the spot at centers that offer the service | Free | People near a participating TAC |
| Certifying Acceptance Agent (CAA) | The agent reviews your originals in person and keeps certified copies; you leave with your passport | Usually a fee, often $50 to a few hundred dollars | Anyone who can’t be without their passport |
One limit on CAAs: for dependents, they can only certify passports and civil birth certificates. If you’re relying on a child’s school or medical records, those still go to the IRS.
How long it takes
Allow about 7 weeks for the IRS to notify you, and 9 to 11 weeks if you apply during peak season (January 15 through April 30) or from outside the U.S. The details and how to check status are in our ITIN processing time guide. If you’ll need the number to file by April 15, apply early in the season, or file the return with the W-7 by the deadline and let processing run.
Keeping Your ITIN Active
An ITIN expires if it isn’t used on a federal tax return for three consecutive tax years. It expires on December 31 of the third year. An expired ITIN still works to file a return, but the IRS will delay any refund and deny certain credits until you renew. Renewal uses the same Form W-7 with the “renewal” box checked and the same identity documents. See our ITIN renewal walkthrough.
If you later become eligible for a Social Security number, for example after getting a work permit, apply for the SSN and then tell the IRS so your tax records are combined under it. Our guides to EAD renewal documents and Social Security card documents cover that path. Once you have an SSN, stop using the ITIN.
Why Applications Get Rejected
The IRS’s most common reasons for sending a W-7 back:
- Notarized copies instead of agency-certified copies. Only the issuing agency can certify a copy.
- Expired documents. Every document must be current on the date the W-7 is submitted.
- No tax return attached, and no exception documentation either.
- Dependent’s passport has no U.S. entry date, and no medical or school records were included.
- Name or date of birth doesn’t match across the W-7, the documents, and the tax return.
- Wrong reason box checked, or more than one box checked.
- A dependent who doesn’t qualify for any tax benefit on the attached return.
Other Situations Where an ITIN Comes Up
Q: Can I use my ITIN to open a bank account or get a loan? Many banks and credit unions accept an ITIN in place of an SSN for opening accounts, and some lenders offer ITIN mortgages. Here’s what banks typically ask for when you open a bank account without an SSN.
Q: Do I need an ITIN to form an LLC or get an EIN? A foreign owner can form an LLC without an ITIN, but getting an EIN online requires the responsible party to have an SSN or ITIN. Without one, you’ll apply by fax or mail. See the EIN application documents.
Q: I own a rental property in the U.S. but live abroad. Do I need an ITIN? Usually yes, to file the return that reports the rental income. The records you’ll need are listed in rental property tax documents.
Q: Does an ITIN let me claim the new tips or overtime deductions? No. Those require an SSN valid for employment; see no tax on tips and overtime documents.
Q: Does the IRS share ITIN information with immigration authorities? The IRS uses ITIN data for tax administration, and taxpayer information is protected by federal confidentiality law, with limited legal exceptions. A 2025 agreement between the IRS and Immigration and Customs Enforcement to share certain address information under one of those exceptions has been the subject of litigation. If this is a concern for you, talk with an immigration attorney before applying.