For: people who must file US federal taxes but cannot get an SSN, and their spouses and dependents · Last reviewed 2026-11-01

ITIN checklist: the IRS tax number for people who cannot get an SSN

The Individual Taxpayer Identification Number (ITIN) is issued by the IRS to people who need a taxpayer number for federal tax purposes but are not eligible for a Social Security number. This checklist summarizes the IRS pages in plain English; it is not tax advice.

1. Do you need one?

   • You have a federal tax purpose and cannot get an SSN: for example you must file a federal return, or want to file to claim a refund;
   • or you are a spouse or dependent listed on someone else’s return for an allowable tax benefit;
   • US citizens, green card holders and anyone eligible for an SSN do not get an ITIN. The IRS issues ITINs regardless of immigration status.
   Official sources: IRS: Individual Taxpayer Identification Number
   Last reviewed 2026-11-01

2. What an ITIN does not do

   • It does not authorize work in the US;
   • it does not give or change immigration status;
   • it does not qualify you for Social Security benefits or the Earned Income Tax Credit;
   • it is not identification outside the federal tax system.
   Official sources: IRS: ITIN
   Last reviewed 2026-11-01

3. Form W-7 plus your tax return

   • Every applicant, including each family member, completes their own Form W-7;
   • attach it to your federal return (Form 1040 or 1040-NR) and leave the SSN box blank for each ITIN applicant; the IRS writes in the ITIN and processes the return;
   • spouse and dependent W-7s go on the front of the return; some applicants qualify for an exception to the filing requirement.
   Official sources: IRS: How to apply for an ITIN; IRS: About Form W-7
   Last reviewed 2026-11-01

4. Supporting documents

   • Originals or copies certified by the issuing agency, current on the day you apply; notarized copies are not accepted;
   • a valid passport is the only document that works on its own (it proves identity and foreign status);
   • without a passport: two documents from the IRS list, one proving identity and one proving foreign status, and one must have your photo;
   • dependents must also prove US residency, except dependents from Canada or Mexico (in most cases) and dependents of US military personnel stationed overseas.
   Official sources: IRS: ITIN supporting documents
   Last reviewed 2026-11-01

5. How to submit

   • By mail to the IRS ITIN Operation in Austin, Texas (address on the IRS page); mailed originals can take up to 60 days to come back;
   • free, in person: an IRS Taxpayer Assistance Center with ITIN services (appointment; it can take several weeks to get one) or a VITA site with ITIN services; they authenticate most documents and hand them back at the end of the appointment;
   • for a fee: an IRS-approved Certifying Acceptance Agent, in the US or abroad.
   Official sources: IRS: How to apply for an ITIN
   Last reviewed 2026-11-01

6. After you apply, expiry and renewal

   • Allow about 7 weeks for the IRS to notify you; 9–11 weeks during tax season (January 15 – April 30) or if you applied from abroad;
   • notice CP565 means the ITIN was assigned; CP566 asks for more information; CP567 means rejected;
   • an ITIN not used on a federal return for three consecutive years expires on December 31 of the third year; renew with Form W-7 before using it on a return;
   • if you later get an SSN, stop using the ITIN and tell the IRS.
   Official sources: IRS: How to apply for an ITIN; IRS: ITIN expiration FAQs
   Last reviewed 2026-11-01

Disclaimer: This is general information compiled from public official sources. It is not legal, immigration, tax or insurance advice and does not cover any individual case. Rules and fees change; the linked official pages are what count. Some links on this site may be affiliate links; see our affiliate disclosure.