Individual taxpayer ID
What is an ITIN?
An ITIN is a nine-digit number the IRS issues if you need a U.S. taxpayer identification number for federal tax purposes but are not eligible for a Social Security number. It exists for one reason: so the tax system can identify you.
Who needs one
You need an ITIN if you have a federal tax purpose and cannot get an SSN. The IRS lists the usual cases, and they cover most people who ask.
- A nonresident who has to file a U.S. federal return, or files one to claim a refund or report income.
- A nonresident claiming reduced withholding under an income tax treaty, where an ITIN is required.
- A nonresident who elects to file a joint return with a spouse who is a U.S. citizen or resident.
- A resident alien who has to file because of the number of days spent in the United States.
- A spouse or dependent who is claimed for an allowable tax benefit, or who files a return of their own.
What an ITIN does not do
This is where the misunderstandings live, and the IRS is blunt about all three. An ITIN does not authorize you to work legally in the United States. It does not qualify you for Social Security benefits. It does not make you eligible for the Earned Income Tax Credit.
It is also not immigration status, and applying for one does not give you any. It is a filing number, nothing more.
What it is useful for
Filing, mostly, and everything that follows from filing. With an ITIN you can file the return you are required to file, claim a refund you are owed, be claimed on a family member’s return where the rules allow it, and satisfy a withholding agent who needs a taxpayer number under a treaty.
Banks, payment processors and state agencies often ask for a taxpayer number too. What they accept is their own rule, not the IRS’s, so check with them rather than assuming an ITIN opens every door.
When an ITIN expires
An ITIN expires if it is not used on a U.S. federal return for three consecutive years: it lapses on 31 December of that third year, and it has to be renewed before it is used on a return again.
There is a second group: an ITIN assigned before 2013 that has never been renewed needs a renewal application with your federal return. If your number is only used on information returns for reporting, the IRS says you do not need to renew it now, but you will when you next file a return with it.
What an ITIN is not needed for
One useful exception. The IRS says an ITIN is not needed to make an estimated tax payment or to file an extension on Form 4868, 1040-ES or 1040-ES (NR). If money is due before your number arrives, the payment does not have to wait for the number.
Filing with an ITIN, or need one first?
USTAXX prepares the federal return and the Form W-7 together, so the application and the return go to the IRS as one package instead of two problems.
Questions people ask
Is an ITIN the same as a Social Security number?
No. An SSN comes from the Social Security Administration and goes with work authorization. An ITIN comes from the IRS, is only for federal tax purposes, and does not authorize work or qualify you for Social Security benefits.
Does having an ITIN affect my immigration status?
No. An ITIN is a tax identification number. It is not immigration status, and it neither grants nor changes any.
Can I work with an ITIN?
No. The IRS states plainly that an ITIN does not authorize you to work in the United States.
How long is an ITIN valid?
As long as it keeps appearing on a federal return. If it is not used on one for three consecutive years it expires on 31 December of the third year and must be renewed before it is used again.
What does an ITIN look like?
It is a nine-digit number, the same length as a Social Security number, issued by the IRS to people who are not eligible for an SSN.
Where these rules come from
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.