Do I need an ITIN?
For nonresidents, spouses and children of U.S. taxpayers, students and anyone the IRS or a U.S. payer asks for a tax number. Free, nothing stored.
Four questions. An ITIN is the IRS tax number for people who cannot get a Social Security number. It is for taxes only: it does not give work permission, immigration status or Social Security benefits. Applying is free.
Do you have a Social Security number (SSN), or are you eligible for one?
Green card holders and anyone with U.S. work authorization are eligible for an SSN and must use Form SS-5 instead. Students and visitors without work permission usually are not.
Why do you need a U.S. tax number?
Do you already have an ITIN?
An ITIN expires if it was not used on a federal tax return for 3 years in a row (it lapses on December 31 of the third year). ITINs issued before 2013 that were never renewed have expired.
What you get
FAQ
- Who needs an ITIN?
- People who have a U.S. federal tax reason (a return to file, a spouse or dependent to claim, a treaty benefit, or a payer who must report to the IRS) but cannot get a Social Security number. If you have or can get an SSN, you must use it instead.
- Does an ITIN let me work or change my immigration status?
- No. An ITIN is for federal tax purposes only. It does not authorize work, give Social Security benefits, or prove immigration status.
- Do I have to attach a tax return to Form W-7?
- Usually yes: the W-7 goes in on top of your original return, and the IRS processes the return after assigning the ITIN. Exceptions 1-5 (treaty benefits, scholarships, bank or mortgage interest, U.S. real estate sales, T.D. 9363) let you send proof from the payer instead.
- Can my spouse or child get an ITIN?
- Only if they are claimed on your return for an allowable tax benefit, such as a joint return, head of household, the credit for other dependents, the child and dependent care credit, or an education or premium tax credit, or if they file their own return. Each person needs their own Form W-7.
- When does an ITIN expire?
- If it was not used on a federal tax return for three tax years in a row, it expires on December 31 of the third year. ITINs issued before 2013 and never renewed have expired. Renew with the same Form W-7 when the ITIN goes on a return again.
- How long does it take to get an ITIN?
- The IRS says to allow 7 weeks, or 9 to 11 weeks if you apply between January 15 and April 30 or from outside the United States. Applying is free.