What Is an ITIN and How Do You Get One?

An ITIN is a tax processing number. That is the whole job it does, and understanding that one sentence saves a lot of confusion later. It is issued by the IRS to people who have to deal with the US tax system but cannot get a Social Security Number. It is not a work permit, it is not immigration status, and it is not an ID card.

It is also, for millions of people, the number that finally makes the rest of the financial system reachable. In tax year 2022 taxpayers filed almost 3.8 million returns that included at least one ITIN, and between 2017 and 2022 those returns paid at least $12 billion in income tax (Taxpayer Advocate Service). Those are households filing, paying, and building a record.

What an ITIN actually is

ITIN stands for Individual Taxpayer Identification Number. It is nine digits long, formatted like a Social Security Number, and it always begins with the number 9.

The IRS issues it to people who need a US taxpayer number but are not eligible for an SSN. Eligibility for an ITIN does not depend on immigration status. Resident aliens, nonresident aliens, and their spouses and dependents can all hold one (IRS).

What an ITIN is not

This is where most of the anxiety lives, so it is worth being blunt. According to the IRS, an ITIN does not:

An ITIN exists so the IRS can process your return. Everything else it unlocks, and it does unlock things, happens because other institutions choose to accept it, not because the ITIN grants it.

Who needs one

You generally need an ITIN if you have a US tax filing or reporting requirement and cannot get an SSN. In practice that usually means one of these situations:

If you are eligible for an SSN, you do not need an ITIN and should not apply for one. Apply for the SSN instead.

How to apply, step by step

Step 1: fill in Form W-7. This is the Application for IRS Individual Taxpayer Identification Number. It asks why you need the number, your name exactly as it appears on your identity documents, your foreign address, and your US address.

Step 2: attach your federal tax return. In most cases the W-7 goes in the same envelope as the tax return it supports. Do not file them separately. There are exceptions for people applying under a treaty benefit or a third-party withholding requirement, and those exceptions are listed in the W-7 instructions.

Step 3: prove identity and foreign status. A valid, unexpired passport is the only document that proves both on its own, and an original or a certified copy from the issuing agency means you need nothing else. (One exception: for certain dependents, a passport without a US date of entry is not accepted on its own.) Without a passport you must submit at least two documents from the IRS list, such as a national ID card, a foreign driver's license, a birth certificate, or a visa, and at least one of them must carry your photograph.

Step 4: choose how to submit. You have four routes, and the difference between them matters a lot:

Step 5: wait. The IRS asks you to allow 7 weeks for a decision, and warns that it can take 9 to 11 weeks if you apply during filing season (15 January to 30 April) or from overseas (IRS). Apply outside those months if your circumstances allow.

ITINs expire, and this catches people out

An ITIN that is not included on a federal tax return at least once in three consecutive tax years expires on 31 December of that third year. So does an ITIN issued long ago under older rules that was never renewed.

An expired ITIN does not disappear from your life. It resurfaces at the worst moment: your return gets processed with delays, and credits that depend on a valid number can be denied or held. If you have not filed in a few years, renew before you file, not after the letter arrives.

What an ITIN lets you do in practice

Formally an ITIN is only a tax number. Practically, it is often the first US number a newcomer holds, and a lot of the financial system will work with it:

The credits: what changes without an SSN

This is the part that costs ITIN households real money, so know it in advance:

If a family member later receives an SSN, it can be worth checking whether an amended return for an open year is possible. That is a question for a qualified preparer, not a blog post.

Common mistakes to avoid

Common questions

Can I get an ITIN without filing a tax return?

Usually no. The W-7 is normally filed together with the federal return it supports. There are specific exceptions, mostly involving treaty benefits, third-party withholding, or mortgage interest reporting, and they are listed in the Form W-7 instructions.

Does applying for an ITIN put me at immigration risk?

An ITIN is a tax number and does not provide, change, or record immigration status. Many people in a range of situations hold one. If your circumstances are complex, talk to an immigration attorney before filing, not to a tax preparer.

How long does an ITIN take?

Allow 7 weeks for the IRS to notify you, or 9 to 11 weeks if you apply between 15 January and 30 April or from abroad.

Can I open a bank account with an ITIN?

Often yes. Banks must identify you under federal rules, but for a non-US person those rules allow a passport number, an alien identification card, or another government-issued photo document instead of an SSN. Many banks accept an ITIN as part of that package.

Can I build credit with an ITIN?

Yes, indirectly. The ITIN itself does not create a credit file. An account that reports to the credit bureaus does. Some issuers and credit unions open accounts for ITIN holders, and once payments are reported, a file starts.

What happens if my ITIN expires?

You renew it by filing a new Form W-7, marked as a renewal, with your identity documents. Renew before you file your return so your return is not delayed and credits are not denied.