Can I Get a W2 With an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS). It serves as a unique identification number for individuals who have a U.S. tax filing or reporting requirement but are not eligible to obtain a Social Security Number (SSN).

Understanding Individual Taxpayer Identification Numbers

An ITIN is a nine-digit number formatted like an SSN (XXX-XX-XXXX) but always begins with the number “9”. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but do not have and are not eligible to obtain an SSN from the Social Security Administration.

Individuals eligible to apply for an ITIN include nonresident aliens who are required to file a U.S. tax return, resident aliens based on their presence in the United States, and dependents or spouses of U.S. citizens, resident aliens, or nonresident alien visa holders. Others who may need an ITIN are nonresident aliens claiming a tax treaty benefit or those filing as students, professors, or researchers. The primary purpose of an ITIN is solely for tax reporting and compliance with U.S. tax laws.

An ITIN does not authorize employment in the U.S., provide immigration status, or entitle the holder to Social Security benefits. It also does not make an individual eligible for the Earned Income Tax Credit (EITC), a refundable tax credit for low-to-moderate income working individuals and families.

Employment and W-2 Forms for ITIN Holders

An individual with valid work authorization in the United States can be issued a W-2 form with an ITIN. If an individual is legally authorized to work and does not have an SSN, employers are required to use the employee’s ITIN for wage reporting purposes. This ensures that wages paid and taxes withheld are accurately reported to the IRS.

A W-2 form, officially known as the Wage and Tax Statement, is a document an employer must send to each employee and to the IRS at the end of the calendar year. This form reports the employee’s annual wages and the amount of taxes withheld from their paycheck. The employer’s responsibility to issue a W-2 applies to all employees for whom they pay wages subject to income tax withholding, regardless of whether the employee uses an SSN or an ITIN for identification.

The W-2 form contains several important boxes that detail an employee’s earnings and withholdings. Box 1 shows total taxable wages, tips, and other compensation, while Box 2 reports the total federal income tax withheld. Boxes 3 through 6 detail Social Security wages, Social Security tax withheld, Medicare wages, and Medicare tax withheld, respectively. The employee’s ITIN will appear where the SSN would typically be located on the form.

Preparing to File Taxes with an ITIN and W-2

When preparing to file taxes with an ITIN and a W-2, the W-2 form received from your employer is the primary document needed for accurate tax preparation. This form summarizes your annual earnings and the federal, state, and local taxes withheld throughout the year. It provides the foundational figures for your tax return.

Beyond the W-2, you may need other documents and information. This could include other income statements, such as Form 1099-NEC for nonemployee compensation or Form 1099-INT for interest income. Records for potential deductions or credits, such as receipts for eligible expenses or documentation for educational credits, should also be gathered. Having your bank account information ready is important for direct deposit of any refund or direct debit of taxes owed.

The main tax form typically used by individuals filing with an ITIN is Form 1040, U.S. Individual Income Tax Return, along with any relevant schedules. You will use the information from your W-2 to complete specific fields on Form 1040. For example, the amount from Box 1 of your W-2 will be entered as wages on Form 1040, and the federal income tax withheld from Box 2 will be reported on the appropriate line for federal withholding. It is crucial to enter your ITIN where the SSN would normally be requested on all tax forms.

Accurate data entry from your W-2 and any other financial records onto the tax forms is important. Double-checking all figures ensures that your tax return is correct and helps prevent delays in processing by the IRS.

Submitting Your Tax Return with an ITIN and W-2

The primary method for submitting tax returns when using an ITIN is by mail. Unlike returns filed with an SSN, electronic filing is not available for returns that include an ITIN, especially if it’s a new ITIN application or renewal. This mailing requirement ensures that any necessary supporting documentation, such as identification verification, can be included with the return.

When mailing your completed tax return, you should send it to the Internal Revenue Service ITIN Operation. The specific address for returns filed without an SSN is Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. If using a private courier service like UPS, FedEx, or DHL, the address is Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Highway 35, Austin, TX 78741-0000.

You must attach the original or a copy of your W-2 form(s) to your tax return. If you are concurrently applying for an ITIN using Form W-7, that form and any required identification documents must also be included in the mailing. After submission, processing time for ITIN applications and associated tax returns can range from 7 to 11 weeks, especially during peak tax season (January 15 to April 30) or if applying from overseas. You can contact the IRS to check the status of your application if you do not receive a notice within this timeframe.