If you need to file a U.S. tax return, open an interest-bearing bank account, or claim a tax treaty benefit, but you don’t qualify for a Social Security Number (SSN), you need an Individual Taxpayer Identification Number (ITIN).
Navigating IRS rules can feel overwhelming, and sending your original passport in the mail is stressful. Fortunately, applying for an ITIN doesn’t have to be a headache—especially when you have the right guidance.
In this comprehensive guide brought to you by Taxvisor LLP, we will break down exactly what an ITIN is, who needs one, and how to get an ITIN number using three different methods, so you can choose the one that works best for you.
What is an ITIN?
An ITIN (Individual Taxpayer Identification Number) is a nine-digit tax processing number issued by the Internal Revenue Service (IRS). It is formatted just like an SSN (e.g., 9XX-XX-XXXX) but always begins with the number “9”.
Important: An ITIN is issued strictly for federal tax reporting purposes. It does not authorize you to work in the U.S., nor does it provide eligibility for Social Security benefits or the Earned Income Tax Credit (EITC).
Do I Need an ITIN?
You must apply for an ITIN if you do not have (and are not eligible to obtain) an SSN, and you fall into one of the following categories:
- Nonresident alien required to file a U.S. tax return.
- U.S. resident alien (based on days present in the U.S.) filing a U.S. tax return.
- Dependent or spouse of a U.S. citizen/resident alien.
- Dependent or spouse of a nonresident alien visa holder.
- Nonresident alien claiming a tax treaty benefit.
- Foreign student, professor, or researcher filing a U.S. tax return or claiming an exception.
(Not sure if you need one? A good rule of thumb: If you need to pay U.S. taxes or get a tax refund, and you aren’t an American citizen or green card holder, you likely need an ITIN).
Step 1: Gather Your Required Documents
To get an ITIN, you must prove two things to the IRS: your identity and your foreign status. The IRS has strict rules regarding which documents are acceptable.
1. The Application Form (Form W-7)
You must fill out IRS Form W-7 (Application for IRS Individual Taxpayer Identification Number). Ensure you check the correct box explaining why you need an ITIN.
2. A Valid Federal Income Tax Return
In most cases, you cannot apply for an ITIN by itself. You must attach your Form W-7 to your completed federal income tax return (such as Form 1040 or 1040-NR).
- Note: There are specific “Exceptions” to this rule (e.g., if you only need an ITIN to claim tax treaty benefits or open a specific bank account). If you qualify for an exception, you do not need to attach a tax return, but you must provide proof of the exception.
3. Supporting Identification Documents
The IRS accepts 13 types of documents to prove identity and foreign status. A valid, unexpired Passport is the only standalone document that proves both.
If you do not have a passport, you must provide a combination of two of the following current documents (at least one must contain a photograph):
- National identification card (must show photo, name, current address, DOB, and expiration date)
- U.S. or foreign driver’s license
- U.S. state identification card
- Foreign voter’s registration card
- Visa issued by the U.S. Department of State
- Civil birth certificate (required for dependents under 18)
Step 2: Choose How to Apply for an ITIN
You have three options to submit your Form W-7 and documents to the IRS.
Option 1: Mail Your Application to the IRS
You can mail your W-7, your tax return, and your original identification documents (or certified copies from the issuing agency) directly to the IRS.
- Pros: It’s free (outside of postage).
- Cons: You must mail your physical, original passport or ID to the IRS. It can take up to 14 weeks to get your documents mailed back to you, which carries the risk of your documents being lost in transit.
- Where to send: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
Option 2: Visit an IRS Taxpayer Assistance Center (TAC)
You can apply in person at a designated IRS Taxpayer Assistance Center.
- Pros: The IRS agent will verify your original documents (like your passport) and return them to you immediately. You don’t have to put your passport in the mail.
- Cons: Appointments book up quickly, especially during tax season. Not all IRS offices offer ITIN document authentication.
- How to do it: Call the IRS to schedule an appointment at an authorized TAC in your area.
Option 3: Work with a Tax Professional (Highly Recommended)
Instead of risking your original documents in the mail or waiting weeks for an IRS appointment, you can work with professional tax services like the team at Taxvisor LLP.
- Pros: Tax professionals and Certifying Acceptance Agents (CAAs) can help ensure your W-7 is filled out perfectly, heavily reducing the chance of rejection by the IRS. A CAA can even authenticate your documents for you, meaning you do not have to mail your original passport to the IRS.
- Cons: There is a professional service fee.
- How to do it: Reach out to a trusted tax advisory firm to seamlessly handle your tax return and ITIN application simultaneously.
How Long Does It Take to Get an ITIN?
Processing times vary depending on when you apply:
- Normal Processing: Usually takes about 7 weeks.
- Peak Tax Season (January 15 – April 30): Can take 9 to 11 weeks or more.
If your application is approved, the IRS will send a letter assigning your tax identification number through the mail.
How to Get an ITIN Number:- Frequently Asked Questions (FAQs)
1. Does an ITIN expire?
Yes. ITINs that have not been used on a federal tax return at least once in the last three consecutive years will expire. The IRS also occasionally issues rolling expirations for older ITINs based on their middle digits. If your ITIN expires, you must renew it by submitting a new Form W-7.
2. Can I use an ITIN to legally work in the US?
No. An ITIN is for tax purposes only. It is not an Employment Authorization Document (EAD) and does not give you the right to work in the United States.
3. Is there a fee to get an ITIN?
The IRS does not charge a fee to process an ITIN application. However, if you choose to use a tax professional or Certifying Acceptance Agent to help you accurately prepare the forms and authenticate documents, they will charge a professional service fee.
4. Can I get an ITIN online?
No. You cannot apply for an ITIN completely online or electronically. You must apply via mail, in person at an IRS TAC, or through an Acceptance Agent, because physical identity documents must be verified.
Summary Checklist
Before you apply, double-check that you have:
- Completed Form W-7.
- Checked the correct reason for applying in Box A-H.
- Completed your Federal Income Tax Return (to attach to the W-7).
- Gathered your original Passport OR two other approved forms of ID.
- Decided whether to mail documents, visit the IRS, or use a tax professional.
Need Help with Your ITIN or U.S. Taxes?
Getting your ITIN is a crucial step in managing your U.S. financial and tax obligations. By choosing the right application method and ensuring your paperwork is 100% accurate, you can secure your number smoothly and avoid unnecessary IRS delays.
If you want to avoid the headache of complex IRS paperwork or don’t want to mail your original passport, the experts at Taxvisor LLP are here to help. We provide comprehensive tax services and can guide you step-by-step through your tax filings and ITIN application.Contact Taxvisor LLP today to get started!