ITIN Number: Who Needs One, How to Apply With Form W-7, Renewal

Who needs an ITIN?

An ITIN is a tax-only number. You need one if you have a federal tax reason and aren't eligible for an SSN, for example:

• A nonresident with US income that requires a return, or who is claiming tax treaty benefits.
• The spouse of a citizen or resident who isn't eligible for an SSN, when the couple files jointly.
• A dependent (a child or parent, say) you're claiming for an allowable tax benefit.
• A foreign student, professor or researcher with a filing requirement and no SSN eligibility.

The W-7 instructions are blunt: don't file Form W-7 if you have an SSN or are eligible for one. Green card holders and people with work permits apply to the Social Security Administration instead; see our SSN guide. Since 2018, a spouse or dependent needs an ITIN only if they're claimed for an allowable tax benefit, not just to be named on the return.

Three common situations in Arab families

• A wife still in Jordan, married to a US citizen: she's a nonresident without SSN eligibility. If the couple elects to treat her as a resident and file jointly, she needs an ITIN, and she can apply from abroad (expect longer processing). The election means reporting both spouses' worldwide income.
• An elderly father in Egypt you support every month: dependents generally must prove US residency (narrow exceptions for Canada, Mexico and military families), so supporting him from here doesn't make him an ITIN-eligible dependent. See our sending money guide.
• An F-1 student with no SSN eligibility and a partly taxable scholarship: may need an ITIN to file Form 1040-NR.

What an ITIN does not do

This is where people lose money to bad advice. According to the IRS, an ITIN:

• does not authorize you to work in the US;
• does not give or change immigration status;
• does not qualify you for Social Security benefits or the Earned Income Tax Credit;
• is not ID outside the federal tax system.

Be wary of any office selling an ITIN as a "first step to papers" or a way to work legally. Some banks and state agencies may accept it for their own purposes, but it remains a tax number.

ITIN vs SSN

A dependent with an ITIN who doesn't qualify for the Child Tax Credit may still count for the credit for other dependents, worth up to $500, if the rules are met. Details in our EITC and Child Tax Credit guide.

What documents do you need?

The IRS accepts 13 kinds of documents to prove identity and foreign status. A valid passport is the only one that works on its own. Without a passport you need at least two documents from the list, one with a photo (unless the dependent is under 14, or under 18 if a student).

See the full supporting documents list. Three rules trip people up:

• Originals or copies certified by the issuing agency. A birth certificate copy certified by your home country's civil registry works. A notarized copy or a translation office stamp does not, apart from a narrow exception for military families overseas.
• Documents must be current on the day you apply.
• Dependents usually need proof of US residency. A passport without a US entry date isn't enough on its own for certain dependents; add US school or medical records depending on age.

The IRS may later ask for a certified translation of foreign-language documents, so having one ready for Arabic records can save weeks. Spell your name in Latin letters exactly as it appears in your passport on every form.

Three ways to apply

USPS mailing address: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Private carriers use a different address; confirm on the Form W-7 page before sending.

Assistance Centers work by appointment only; find one with the IRS office locator. Agents are listed by state and country on the Acceptance Agent Program page. The IRS charges nothing; agents may charge for their service.

Step by step: your first ITIN

1. Confirm you aren't SSN-eligible. If you are, apply for an SSN instead.
2. Complete Form W-7, choosing the reason carefully and matching your passport name.
3. Prepare your paper tax return and leave the applicant's SSN/ITIN box blank; the IRS assigns the number when it processes the W-7.
4. Attach originals or certified copies of your documents.
5. Submit by mail, through a CAA, or at an Assistance Center.
6. Keep the ITIN letter with your important papers.

How long does it take?

The IRS says to allow 7 weeks for notice, or 9 to 11 weeks during tax season (January 15 to April 30) or if you apply from overseas. If you'll apply with your 2026 return, gather documents now rather than in April 2027.

Expiration and renewal

An ITIN expires if it isn't used on a federal tax return for 3 consecutive tax years, becoming invalid on December 31 of that third year. You only need to renew if you'll use it on a federal return; appearing on information returns like a 1099 doesn't require renewal.

To renew, file a W-7 and check "Renew an existing ITIN," include the number and the name it was issued under, and add documents if your name changed. Spouses and dependents renew only when listed on an attached return claiming an allowable benefit. Filing with an expired ITIN can delay processing and cost you credits. See the ITIN expiration FAQs.

Common mistakes

• Applying for an ITIN when you're SSN-eligible, for example with a work permit (see our EAD guide).
• Sending plain photocopies or notarized copies instead of originals or agency-certified copies.
• Sending an expired document, or a passport about to expire.
• Paying someone who promises a faster ITIN or work rights.
• Spelling your name differently on the W-7, passport and return.
• Letting the ITIN lapse and discovering it only when claiming a family credit.

What next?

1. Save the ITIN letter and note the last year you used the number.
2. File every year using our first tax return guide.
3. If you later get an SSN, use it on every future return, stop using the ITIN, and contact the IRS so your old records are linked to the new number.
4. See the bigger picture in our US taxes guide.

Frequently asked questions

Official sources we reviewed

• IRS — Individual Taxpayer Identification Number (ITIN) ↗
• IRS — Instructions for Form W-7 ↗
• IRS — ITIN supporting documents ↗
• IRS — ITIN expiration FAQs ↗
• IRS — Acceptance Agent Program ↗
• IRS — Topic 857, Individual taxpayer identification number (ITIN) ↗