How to Get an ITIN: Requirements, Documents and Steps

If you live in or earn income from the United States and can’t get a Social Security Number (SSN), an ITIN is the key to meeting your tax obligations — and it can also open doors to some bank accounts and credit-building products.

This guide explains what an ITIN is, who needs one, which documents the IRS asks for and how to apply step by step.

What is an ITIN?

An ITIN (Individual Taxpayer Identification Number) is a 9-digit number issued by the IRS. It always starts with 9 and follows the format 9XX-XX-XXXX.

It exists so that people who must file federal taxes but aren’t eligible for an SSN can do so.

Good to know: the IRS does not charge a fee to issue an ITIN.

Who needs an ITIN?

You typically need one if you aren’t eligible for an SSN and you:

• have U.S. income and must file a federal tax return;
• are the spouse or dependent of a U.S. citizen, resident or visa holder who files taxes;
• are a nonresident alien who must file a return or wants to claim a tax treaty benefit.

If you already have an SSN, or are eligible for one, you should not apply for an ITIN.

What an ITIN can (and can’t) do

An ITIN lets you:

• file your federal tax return;
• include an eligible spouse or dependents on your return;
• at some banks and credit unions, open accounts or apply for secured cards and credit-builder loans (see how to build credit in the U.S. from scratch).

An ITIN does not:

• authorize you to work in the U.S.;
• qualify you for Social Security benefits;
• change your immigration status;
• let you claim certain credits that require an SSN, such as the Earned Income Tax Credit (EITC).

Documents you’ll need

The IRS asks for documents that prove your identity and your foreign status. They must be originals or copies certified by the issuing agency — regular photocopies aren’t accepted.

• A valid passport is the only document that proves both on its own. If you have one, it’s usually all you need.
• Without a passport, you’ll need a combination of at least two documents from the IRS’s accepted list — for example, a national ID card with a photo, birth certificate, driver’s license, consular ID card or visa, among others.
• For dependents, the IRS may also ask for proof of U.S. residency (such as school or medical records), with some exceptions.

Always check the current list in the Form W-7 instructions on IRS.gov, since requirements can change.

How to apply for an ITIN, step by step

Step 1: Fill out Form W-7

Form W-7 is the ITIN application. It’s available on IRS.gov (a Spanish version, W-7(SP), is also available). On it you’ll indicate:

• the reason you need an ITIN (by checking the matching box);
• your personal details, address and country of citizenship;
• information about the documents you’re submitting.

Step 2: Prepare your tax return

In most cases, Form W-7 must be submitted together with your federal tax return (for example, Form 1040). Leave the identification number field blank on the return; the IRS assigns the ITIN when it processes your application.

There are exceptions where you don’t need to attach a return (for example, certain tax treaty or withholding situations). The W-7 instructions explain them.

Step 3: Choose how to submit

You have three options:

1. By mail: send Form W-7, your return and your original documents or certified copies to the IRS address listed in the instructions. The IRS returns your originals, but you’ll be without them for several weeks.
2. Through a Certifying Acceptance Agent (CAA): IRS-authorized professionals who can verify your documents in person and submit your application, so you don’t have to mail your originals. Many charge for this service. You’ll find the official list on IRS.gov.
3. At an IRS Taxpayer Assistance Center (TAC): some centers verify documents in person by appointment.

Step 4: Wait for your number

According to the IRS, processing usually takes about 7 weeks, and can take 9–11 weeks during peak tax season (January to April) or if you apply from abroad. You’ll receive a letter from the IRS with your ITIN.

Do ITINs expire?

Yes. An ITIN expires if it isn’t used on a federal tax return for 3 consecutive years. If yours has expired and you need it again, renew it using Form W-7 before you file, to avoid delays in your refund.

Common mistakes that delay an ITIN

• Sending plain photocopies instead of originals or certified copies.
• Not checking the correct reason on Form W-7.
• Forgetting to attach your tax return when it’s required.
• Writing your name differently from how it appears on your documents.
• Paying “helpers” who aren’t Certifying Acceptance Agents or credentialed tax preparers. Be wary of anyone who promises an ITIN “in days” or asks for cash without a receipt.

FAQ

Can I apply for an ITIN without immigration documents? An ITIN is a tax number, not an immigration document, and the IRS issues it to people with tax obligations who aren’t eligible for an SSN. If you have questions about your specific situation, talk to a tax professional or a trusted community organization.

How much does an ITIN cost? The IRS charges nothing. You’ll only pay if you hire an agent or tax preparer.

Can I open a bank account with an ITIN? At some banks and credit unions, yes. Ask directly which documents they accept.

What if I get an SSN later? Let the IRS know so your tax records are linked to your new SSN, and stop using the ITIN.

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This article is for educational purposes only and is not tax or legal advice. IRS requirements change; always check the official Form W-7 instructions on IRS.gov or consult an authorized professional. Read our Disclaimer.