How to Apply for an ITIN Number for You and Your Family

An Individual Taxpayer Identification Number (ITIN) is required for individuals who need to meet U.S. tax obligations but are not eligible for a Social Security Number. It is essential for those navigating U.S. taxation without traditional citizenship or residency status.

Who Is Required to Have One

An ITIN is for individuals who cannot obtain a Social Security Number but still have U.S. tax reporting requirements. This includes non-resident aliens earning income from U.S. sources and resident aliens filing taxes under the substantial presence test. Dependents or spouses of U.S. citizens or resident aliens who do not qualify for a Social Security Number also need an ITIN, such as a foreign spouse filing a joint tax return with a U.S. citizen.

Foreign students, professors, or researchers in the U.S. who are eligible for tax treaty benefits may also need an ITIN. These individuals often file tax returns to claim treaty benefits or report income not exempt under a treaty.

Required Forms and Documents

To apply for an ITIN, you must complete IRS Form W-7, providing accurate information since errors can delay processing. Selecting the correct reason for applying is crucial, as it affects the IRS’s review.

Applicants must submit original documents or certified copies from the issuing agency to verify identity and foreign status. A passport is the only document that proves both. Other accepted documents include a national ID card, U.S. visa, or foreign birth certificate. If applying for a dependent, additional documentation, such as a birth certificate, may be required.

A federal income tax return must usually accompany the ITIN application unless you qualify for an exception, such as claiming tax treaty benefits or applying for a mortgage loan.

Step-by-Step Application

Filling Out the Form

Complete IRS Form W-7 by providing personal details like your name, mailing address, and birth date. Indicate the reason for applying, as this determines required documentation. For example, if applying under the substantial presence test, include evidence of physical presence in the U.S. during the tax year. Ensure the form is signed with an original signature. Consult IRS Publication 1915 for additional guidance.

Submission Methods

Submit Form W-7, the required documentation, and your tax return by mailing them to the IRS ITIN Operations Center in Austin, Texas. Alternatively, you can apply in person at an IRS Taxpayer Assistance Center, where original documents can be verified. Certified Acceptance Agents (CAAs) can also verify documents and submit the application. ITIN applications cannot be submitted electronically, so you must use a physical submission method.

Confirmation of Processing

The IRS typically processes ITIN applications within six to eight weeks. You will receive a letter confirming issuance. If the application is incomplete or documentation is insufficient, the IRS will send a notice requesting additional information. Respond promptly to avoid delays. Once issued, the ITIN can only be used for tax filing purposes and does not authorize work in the U.S. or provide Social Security benefits. Keep the confirmation letter for your records.

Renewal and Expiration

ITINs expire if not used on a federal tax return for three consecutive years. ITINs issued before 2013 follow an expiration schedule based on their middle digits, such as 88, 90, or 91, which require renewal as per IRS notices.

To renew an ITIN, submit a new Form W-7 with the required documentation. A tax return is not necessary if you are only renewing. Begin the renewal process well before tax season to prevent delays in refunds or potential penalties.