A Taxpayer Identification Number (TIN) is necessary for filing tax returns, submitting statements, and completing other tax-related documents. You are required to provide it when requested by an individual or entity that needs it for tax compliance. For most people, a Social Security Number (SSN) serves as their TIN. However, foreign individuals who do not qualify for an SSN must use an Individual Taxpayer Identification Number (ITIN). A foreign person may be classified as a resident alien for tax purposes depending on the number of days they are present in the United States. The "Substantial Presence Test" determines residency status for tax purposes, and more details can be found under Topic No. 851, Resident and Nonresident Aliens.
Who Needs an ITIN?
Individuals who may require an ITIN include:
Nonresident aliens claiming benefits under a tax treaty, such as when providing a withholding certificate to reduce U.S. withholding tax.
Nonresident aliens required to file a U.S. tax return.
Resident aliens who meet the substantial presence test and need to file a U.S. tax return.
Resident or nonresident aliens claimed as dependents on a U.S. citizen’s or resident alien’s tax return.
Resident or nonresident alien spouses who are dependents on a U.S. tax return but do not file a return themselves.
Resident or nonresident alien spouses filing jointly with a U.S. citizen or resident alien.
Nonresident alien students, professors, or researchers filing a U.S. tax return or claiming an exception.
Resident or nonresident aliens who are dependents or spouses of nonresident alien visa holders.
From 2018 to 2025, personal exemption deductions have been suspended, meaning ITINs will only be issued if they are required for a valid tax benefit. The ITIN holder must be listed on a federal tax return along with the necessary schedules or forms to claim the benefit.
ITIN for Tax Purposes Only
An ITIN is strictly for federal tax filing purposes and does not qualify the holder for Social Security benefits or the Earned Income Tax Credit (EITC). It does not influence immigration status or grant authorization to work in the United States.
How to Apply for an ITIN
To obtain an ITIN, you must submit Form W-7 (Application for IRS Individual Taxpayer Identification Number) along with the necessary identity documents and either a federal tax return or supporting documentation to establish a legitimate tax purpose.
Identity documents must verify both identity and foreign status. Most applicants must submit original documents.
Nonresident aliens claiming tax treaty benefits need original or certified copies from the issuing agency.
Dependents of U.S. military personnel can submit notarized copies if verified by a Department of Defense agent.
If no passport with a date of entry is available, at least two other forms of identification must be provided. Acceptable documents include a national ID card, birth certificate, foreign driver’s license, or a visa from the Department of State.
For dependents whose passports lack an entry date:
Medical records can be submitted for dependents under 6 years old.
School records from a U.S. institution can be provided for dependents aged 6 or older.
If adopting a child from another country, additional documents may be required to establish the relationship between the applicant and the child, such as adoption papers or court-appointed guardianship records.
Submission Methods
You can apply for an ITIN by:
Mail: Send your application to the address provided in the Form W-7 instructions.
In-person: Visit an IRS Taxpayer Assistance Center (TAC) by scheduling an appointment.
Certifying Acceptance Agents (CAA): Use the services of IRS-authorized agents who assist with the application process.
If applying in person, the IRS will review and return your documents immediately. If you apply by mail, expect a response within seven weeks (or up to 11 weeks during peak tax season or when applying from abroad). If your original documents are not returned within 60 days, you can contact the IRS at 800-829-1040 (U.S.) or 267-941-1000 (outside the U.S.).
ITIN Expiration Rules
An ITIN will expire if it is not used on a federal tax return for three consecutive tax years. In such cases, it will no longer be valid after December 31 of the third consecutive year of non-use. Refer to IRS Notice 2016-48 for further details on ITIN expiration policies.
By understanding the ITIN and its requirements, foreign individuals can ensure compliance with U.S. tax regulations while properly handling their tax obligations.