How to Apply for an ITIN

If you are an immigrant living in the United States and are ineligible for a Social Security number (SSN), but need to file a tax return or meet other financial obligations, you may need to apply for an individual taxpayer identification number (ITIN). The ITIN is issued by the Internal Revenue Service (IRS) and is used for tax purposes.

What is an ITIN?

An ITIN is a tax processing number issued by the IRS to individuals who must have a U.S. tax identification number but are not eligible to obtain a Social Security number. ITINs have the same format as SSNs (e.g., XXX-XX-XXXX), but are only used for federal tax purposes.

Who can apply for an ITIN?

If you are a resident alien, nonresident alien, or spouse or dependent of one, you can apply for an ITIN regardless of your immigration status. Those who are eligible for an SSN do not need to apply for an ITIN. Individuals with an SSN cannot use an ITIN in place of their SSN when preparing tax documents.

You may need an ITIN if:

  • You are a non-resident alien required to file a tax return in the United States.

  • You are a resident alien (based on the number of days you have been in the United States) and are filing a tax return in the United States.

  • You are a dependent or spouse of a U.S. citizen or legal permanent resident.

  • You are a dependent or spouse of a non-resident alien with a visa.

  • You are a non-resident foreign student, teacher, or researcher filing a U.S. tax return or applying for an exemption.

You do not need an ITIN if:

  • You are a U.S. citizen

  • You are a non-resident alien with a U.S. work visa

  • You are a legal permanent resident of the United States (green card holder).

How to apply for an ITIN

You can apply for an ITIN in person at an IRS Taxpayer Assistance Center with ITIN services, at a Volunteer Income Tax Assistance (VITA) site with ITIN services, through a certified acceptance agent or acceptance agent, and by mail. You can send your application to the following addresses:

via the US Postal Service

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

via private carrier

Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Highway 35
Austin, TX 78741-0000

Steps

Fill out Form W-7

Complete Form W-7, Individual Taxpayer Identification Number Application. For families, each member requesting an ITIN must complete a Form W-7.

1

File federal tax return (optional)

2

If you are filing a federal tax return, complete Form 1040, U.S. Individual Income Tax Return or Form 1040-NR, Tax Return for Nonresident Aliens and Certain U.S. Citizens. Leave blank the space for the Social Security number (SSN) for each ITIN applicant listed on the tax return; the IRS will fill it in once an ITIN has been assigned. If your spouse or dependents are ITIN applicants, attach a W-7 form for each applicant to the front of the tax return.

Provide supporting documents

Provide proof of your foreign status and identity, as well as proof of residence in the US, along with supporting documentation for all applicants.

3

Wait for a response and return of your supporting documents

4

You can expect to receive a response within 7 weeks, or 9 to 11 weeks if you submit it during the tax season or from abroad. Supporting documents must be returned to the address listed on line 2 of Form W-7 within approximately 60 days of submitting your application.

Responses you may receive:

  • Notice CP565: ITIN assigned, no further action required.

  • Notice CP566: More information is needed to process your application.

  • Notice CP567: Application denied, you must resubmit.

Supporting documents

You must submit supporting documents proving your identity and foreign status. These must be originals or certified copies of valid and unexpired documents. Thirteen types of documentation are accepted. If you do not have a valid passport from any country, you must present a document proving your identity and another document proving your residence in the United States. All applicants, except children under 14 and students under 18, must present a supporting document with their photograph.

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