What an ITIN can and cannot be used for

An ITIN looks like a Social Security number and is often mistaken for one. It is far narrower. This guide sets out what the number is for, what it is not, and how to keep it active.

By Muhammad Bilal, Chartered Accountant. Reviewed by Hamza Fida, Chartered Accountant. Checked against official sources on . 2 minute read.

Short answer

An ITIN is a tax processing number. Use it to file US tax returns, be claimed as a spouse or dependent where allowed, claim treaty benefits and refunds, and identify yourself to payers and some banks. It does not authorize work, give Social Security benefits, prove immigration status, or qualify for the earned income credit, and it expires if unused for three years.

At a glance

What it is
A tax processing number from the IRS
Format
Nine digits starting with 9
Use it for
US tax returns, treaty claims, refunds, payer forms
Not for
Work authorization, Social Security, immigration status
Earned income credit
Not available with an ITIN
Expiry
If not used on a return for three consecutive years
What an ITIN can and cannot be used forWhat it is: A tax processing number from the IRS; Format: Nine digits starting with 9; Use it for: US tax returns, treaty claims, refunds, payer forms; Not for: Work authorization, Social Security, immigration status; Earned income credit: Not available with an ITIN; Expiry: If not used on a return for three consecutive years.KEY FACTS AT A GLANCEWhat an ITIN can and cannot be used forWhat it isA tax processing numberfrom the IRSFormatNine digits starting with9Use it forUS tax returns, treatyclaims, refunds, payerformsNot forWork authorization,Social Security,immigration statusEarned income creditNot available with anITINExpiryIf not used on a returnfor three consecutiveyearsChecked against official sourcesTax BakersWhat an ITIN can and cannot be used forWhat it is: A tax processing number from the IRS; Format: Nine digits starting with 9; Use it for: US tax returns, treaty claims, refunds, payer forms; Not for: Work authorization, Social Security, immigration status; Earned income credit: Not available with an ITIN; Expiry: If not used on a return for three consecutive years.KEY FACTS AT A GLANCEWhat an ITIN can and cannot beused forWhat it isA tax processing number from the IRSFormatNine digits starting with 9Use it forUS tax returns, treaty claims, refunds,payer formsNot forWork authorization, Social Security,immigration statusEarned income creditNot available with an ITINExpiryIf not used on a return for threeconsecutive yearsChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

What can an ITIN be used for?

  • Filing a US tax return, such as Form 1040-NR or 1040. See Form 1040-NR.
  • Being included on a spouse's or parent's return where a benefit is claimed. See ITIN for a spouse or dependent.
  • Claiming a tax treaty benefit or a refund of over-withheld tax.
  • Giving payers a taxpayer number on Forms W-8BEN or W-9, where one is needed.
  • Opening accounts at some US banks, which may accept an ITIN as identification; it is the bank's choice.
  • Getting an EIN online as the responsible party, which needs an SSN or ITIN.

What can an ITIN not do?

Common beliefReality
It lets me work in the USNo. It gives no work authorization
It counts toward Social SecurityNo. It gives no Social Security benefits
It is proof of legal statusNo. It says nothing about immigration status
I can claim the earned income creditNo. That credit requires an SSN
My employer can put it on my Form W-2No. Wages are reported under an SSN
It never expiresIt expires if not used on a return for three consecutive years

Do foreign LLC owners need one?

Not to form an LLC, get its EIN or file Form 5472. An owner needs one when they must file a personal US return, for example because the LLC has income effectively connected with a US business, or to claim a treaty benefit or refund. See ITIN for a foreign LLC owner.

How do you keep an ITIN active?

An ITIN not used on a federal tax return at least once in three consecutive years expires on December 31 of the third year. If you will need it for a return, renew it before filing to avoid delays. See ITIN renewal.

What if you become eligible for an SSN?

Stop using the ITIN and use the SSN, and ask the IRS to combine your records. See moving from an ITIN to an SSN.

Not sure if you need an ITIN?

We check whether an ITIN helps in your situation, apply for it with a Certifying Acceptance Agent, and keep it active.

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Questions people ask

Can I work in the US with an ITIN?

No. An ITIN gives no work authorization.

Can I open a US bank account with an ITIN?

Some banks accept an ITIN as identification, but it is each bank's choice.

Does an ITIN expire?

Yes, if it is not used on a federal tax return for three consecutive years.

Can I claim the earned income credit with an ITIN?

No. The earned income credit requires an SSN.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. IRS: Individual taxpayer identification number
  2. IRS: Instructions for Form W-7
  3. IRS: ITIN expiration

Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.

EIN and ITINWhat is an ITIN and who needs oneEIN and ITINITIN renewal: when it expires and how to renewEIN and ITINDo you need an ITIN as a foreign LLC owner

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This guide is general information. It is not tax or legal advice for your situation.