What an ITIN does and does not do
An ITIN is for federal taxes only. You can apply for one no matter your immigration status. An ITIN does not:
- Give you permission to work in the U.S.
- Change your immigration status
- Make you eligible for Social Security benefits or the Earned Income Tax Credit
- Work as an ID outside the federal tax system
Who needs an ITIN
You need an ITIN if you have a federal tax reason and you cannot get a Social Security number. For example:
- You must file a U.S. federal tax return.
- You want to file to get a refund.
- You are a spouse or dependent listed on someone's return for a tax benefit.
You do not need an ITIN if you are a U.S. citizen, a green card holder, or anyone who can get a Social Security number, including people with a U.S. work visa.
How to apply with Form W-7
- Fill out Form W-7. Each person who needs an ITIN fills out their own.
- Attach it to your federal tax return (Form 1040 or 1040-NR). Leave the SSN box blank for each person applying. The IRS writes in the ITIN.
- Add your supporting documents (see below).
- Mail it to the IRS ITIN office in Austin, Texas, or apply in person at an IRS Taxpayer Assistance Center with ITIN services, a VITA site with ITIN services, or a Certifying Acceptance Agent. In person, most documents can be checked and handed back at the visit.
Apply on or before your tax return due date, and send the return in the same package. Do not file the return separately.
Documents the IRS accepts
Documents must be originals or certified copies, and they cannot be expired.
- A valid passport is enough by itself. It is the only document that proves both who you are and your foreign status.
- No passport? Send two documents: one that proves who you are and one that proves your foreign status. One must have your photo, except for dependents under 14 (or under 18 if a student).
- Accepted documents include a national ID card, a foreign driver's license, a U.S. driver's license or state ID, a civil birth certificate, a foreign voter's card, a U.S. visa, and USCIS photo ID. The IRS accepts 13 types in all.
- Dependents usually also need proof that they live in the U.S., like a U.S. school or medical record, or a passport with a U.S. entry date.
How long it takes
The IRS says to allow 7 weeks. During tax season (January 15 to April 30), or if you apply from outside the U.S., it can take 9 to 11 weeks. If you mailed original documents and do not get them back in 60 days, contact the IRS.
When an ITIN expires and how to renew it
- If you do not use your ITIN on a federal tax return for 3 tax years in a row, it expires on December 31 of the third year.
- Renew it with Form W-7 if it will be on a tax return. Check the box "Renew an existing ITIN".
- If your ITIN only shows on forms like a 1099 that someone sends you, you do not need to renew it.
- Filing with an expired ITIN can delay your return and your refund, and some credits may be denied.
Credits you can and cannot claim with an ITIN
- Earned Income Tax Credit: not allowed. You, your spouse and your child all need valid Social Security numbers.
- Child Tax Credit: you (or your spouse, if filing jointly) and each child must have a Social Security number valid for work, issued by the return due date.
- Credit for Other Dependents: a $500 credit that can apply to a dependent with an ITIN who is a U.S. resident alien or U.S. national.
- With the right forms you may also be able to file jointly, use head of household status, or claim the American Opportunity Credit, the child and dependent care credit, or the premium tax credit.
For some credits, the ITIN must be issued by the due date of your return, including extensions. So apply on time.
No ITIN yet? You can still pay or get more time
You do not need an ITIN to ask for a filing extension (Form 4868) or to make estimated tax payments (Form 1040-ES). Where the form asks for your SSN or ITIN, write "ITIN TO BE REQUESTED". Want a quick check first? Try our free ITIN eligibility checker (en español).
Sources: irs.gov ITIN, irs.gov how to apply for an ITIN, irs.gov ITIN supporting documents, irs.gov how to renew an ITIN, irs.gov Child Tax Credit, irs.gov who qualifies for the EITC.
General information, not tax advice for your situation. Last reviewed: October 2026.