Getting an ITIN (Individual Taxpayer Identification Number)

Apply only when both conditions are true:

1. You need a U.S. taxpayer identification number for a federal tax purpose.
2. You do not have and are not eligible to obtain a Social Security number.

Applicants can include certain nonresident or resident aliens, spouses, and dependents with a federal tax filing or reporting reason. Form W-7 is normally attached to a valid federal income-tax return unless the applicant qualifies for an IRS-listed exception.

The IRS does not issue an ITIN solely because someone wants to open a business or bank account. If SSN eligibility is uncertain, resolve that question before filing Form W-7.

There are three submission routes:

1. Mail Form W-7, the federal tax return unless an exception applies, and original documents or copies certified by the issuing agency to the IRS address in the current instructions.
2. Visit a designated IRS Taxpayer Assistance Center that offers ITIN document authentication. An appointment is required.
3. Use an IRS-authorized acceptance agent. An Acceptance Agent can help prepare the application; a Certifying Acceptance Agent can authenticate certain documents within IRS limits.

Review the reason box, name, birth information, foreign status, addresses, and documents for consistency before submission. An acceptance agent does not change IRS eligibility rules or guarantee approval or faster processing.

The IRS accepts 13 types of documents to establish identity and foreign status.

Passport
A passport is generally the only stand-alone document. Special U.S. residency documentation can still be required for some dependents.

Without a passport
Submit at least two accepted documents, including at least one with a photograph, and make sure the combination proves both identity and foreign status. Age and dependent restrictions apply to certain birth, medical, and school records.

Documents submitted by mail must be originals or copies certified by the issuing agency; notarized copies are not accepted. A Certifying Acceptance Agent may authenticate only the documents permitted by the IRS, and dependent-document rules are narrower. Check the current Form W-7 instructions before sending anything.

The IRS says to allow seven weeks for an application-status notice. Allow nine to eleven weeks when applying during the January 15 through April 30 peak period or from overseas. The IRS does not publish a general expedited ITIN option.

If no ITIN or correspondence arrives after the applicable period, use the status telephone guidance in the current Form W-7 instructions. Keep copies of the application and tax return, and retain the IRS notice when the number is assigned.

An ITIN expires after it is not used on a federal tax return for three consecutive tax years. Renew it only when it is expired and will be included on a federal return. A renewal application must include a federal tax return unless an IRS-listed exception applies.

An ITIN is for federal tax processing, not work authorization, immigration status, or business licensing. The IRS does not issue one solely to start a business.

When a person already has an ITIN for a valid federal tax reason, that number may be used as the responsible party’s taxpayer identification number on an EIN application when the IRS form permits it. Forming an entity, obtaining licenses, opening a bank account, and being authorized to work are separate questions with separate rules.

Before using an ITIN in a business process, confirm what the agency, bank, or form actually requires. Immigration and employment-authorization questions should be directed to a qualified attorney.

A Social Security number is issued by the Social Security Administration to eligible U.S. citizens, permanent residents, and certain authorized noncitizens. It can be used for employment when the person is authorized to work and connects to Social Security records.

An ITIN is issued by the IRS only for federal tax purposes to someone who is not eligible for an SSN. It does not authorize employment or provide Social Security benefits.

If an ITIN holder later receives an SSN, the person should stop using the ITIN and follow IRS instructions to combine the tax records. Do not use an ITIN on Form I-9.