How to Pay Taxes With an ITIN Number

An Individual Taxpayer Identification Number, or ITIN, is a nine-digit number issued by the Internal Revenue Service (IRS) for tax processing. It is provided to individuals who are required to have a U.S. taxpayer identification number for federal tax purposes but are not eligible to obtain a Social Security Number (SSN). An ITIN allows individuals to comply with U.S. tax laws, creating a legal pathway to file tax returns and pay any taxes owed. The number is formatted to look like an SSN and always begins with the number nine. Having an ITIN does not grant work authorization in the U.S. or change an individual’s immigration status.

Information and Forms Needed to File

Before calculating any tax, you must gather all necessary financial documents. This includes income statements such as Form W-2 from an employer or forms from the 1099 series, like the 1099-NEC for nonemployee compensation. You will also need records of expenses that may qualify for deductions, along with information for any dependents you intend to claim.

You must then determine the correct tax form to use, which depends on your residency status for tax purposes. U.S. resident aliens file Form 1040, the standard individual income tax return. Nonresident aliens with U.S.-sourced income must file Form 1040-NR. Your tax residency is determined by either the “green card test” if you are a lawful permanent resident, or the “substantial presence test,” which calculates days spent in the U.S. over a three-year period.

Filing as a resident with Form 1040 means you report and are taxed on your worldwide income, but you can also claim the standard deduction and a wider range of tax credits. Conversely, filing as a nonresident with Form 1040-NR means you report only income from U.S. sources and cannot take the standard deduction, with more limited options for credits. Once you have the correct form, you will enter your ITIN in the space designated for the Social Security Number.

Calculating Your Tax Obligation

The information from your W-2s and 1099s is used to calculate your total income. You can then subtract any eligible deductions to arrive at your adjusted gross income. This figure is used with the IRS tax tables or worksheets to find the amount of tax you owe based on your income level and filing status.

ITIN filers may be eligible for certain tax credits that can reduce their tax bill. The Child Tax Credit (CTC) has a specific requirement: the qualifying child must have a Social Security Number, so a child with an ITIN does not qualify. For dependents who do not qualify for the CTC, such as a child with an ITIN or an older relative, you may be able to claim the Credit for Other Dependents (ODC). This non-refundable credit is worth up to $500 per qualifying dependent.

Methods for Submitting Your Tax Payment

Once your tax return is complete, you have several options for submitting the payment to the IRS. IRS Direct Pay allows you to make a payment directly from a checking or savings account for free on the IRS website. You can also pay with a debit card, credit card, or digital wallet through a third-party payment processor, though these services charge a fee. Another electronic option is the Electronic Federal Tax Payment System (EFTPS), a free government service that requires enrollment.

If you prefer to pay by mail, you can send a check or money order made payable to the “U.S. Treasury.” To ensure the payment is credited correctly, include a Form 1040-V, Payment Voucher, with your mailed payment. On the memo line of the check or money order, you should write your ITIN, the tax year, and the tax form number. Do not staple or paperclip the payment to the voucher or the tax return.

The IRS offers a way to pay with cash through its retail partners at participating stores. You must first generate a payment code online and can then take that code to a store to complete the transaction. This method provides an official IRS receipt as proof of payment.

Filing Your Return and Post-Payment Steps

Submitting your tax return is a separate action from submitting your payment, although they can be done at the same time if mailing your return with a check. You can file your return either electronically (e-file) or by mail. E-filing is faster, but there can be limitations for ITIN holders. Recent IRS system updates have made it possible to e-file returns with a mismatch between an ITIN on the return and an SSN on a W-2 form. However, if you are applying for an ITIN for the first time, you must file a paper return by mail along with your Form W-7 application.

After you have filed and paid, you will receive confirmation. For e-filed returns, the IRS issues an acceptance confirmation within 48 hours. If you pay online, you will receive a confirmation number that should be saved for your records. Keep a complete copy of your filed tax return, including all schedules, along with your proof of payment.

You must ensure your ITIN remains active. An ITIN will expire if it is not used on a federal tax return for three consecutive years. An expired ITIN can cause delays in the processing of your tax return and any potential refunds. If your ITIN has expired, you must submit Form W-7 to renew it, which can be done with your tax return filing.