What is an ITIN and who needs one

An individual taxpayer identification number, or ITIN, is the tax number the IRS gives to people who need one for a federal tax reason but are not eligible for a Social Security number. This guide explains who needs one, what it does, and the limits people often misunderstand.

By Hamza Fida, Chartered Accountant. Reviewed by Muhammad Bilal, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

An ITIN, or individual taxpayer identification number, is a nine-digit IRS number starting with 9 for people who need a US tax number but cannot get an SSN, such as non-residents filing a US return. It is for federal tax only, gives no right to work, and expires after three years unused.

At a glance

What it is
A nine-digit IRS tax number for individuals, starting with 9
Who gets one
People with a federal tax reason who cannot get an SSN
How to apply
Form W-7, usually attached to a federal tax return
Processing time
About 7 weeks, or 9 to 11 weeks in peak season or from abroad
What it does not do
Authorize work, change immigration status or prove identity outside tax
Expiry
If not used on a federal return for three years in a row
What is an ITIN and who needs oneWhat it is: A nine-digit IRS tax number for individuals, starting with 9; Who gets one: People with a federal tax reason who cannot get an SSN; How to apply: Form W-7, usually attached to a federal tax return; Processing time: About 7 weeks, or 9 to 11 weeks in peak season or from abroad; What it does not do: Authorize work, change immigration status or prove identity outside tax; Expiry: If not used on a federal return for three years in a row.KEY FACTS AT A GLANCEWhat is an ITIN and who needs oneWhat it isA nine-digit IRS taxnumber for individuals,starting with 9Who gets onePeople with a federal taxreason who cannot get anSSNHow to applyForm W-7, usuallyattached to a federal taxreturnProcessing timeAbout 7 weeks, or 9 to 11weeks in peak season orfrom abroadWhat it does not doAuthorize work, changeimmigration status or proveidentity outside taxExpiryIf not used on a federalreturn for three years ina rowChecked against official sourcesTax BakersWhat is an ITIN and who needs oneWhat it is: A nine-digit IRS tax number for individuals, starting with 9; Who gets one: People with a federal tax reason who cannot get an SSN; How to apply: Form W-7, usually attached to a federal tax return; Processing time: About 7 weeks, or 9 to 11 weeks in peak season or from abroad; What it does not do: Authorize work, change immigration status or prove identity outside tax; Expiry: If not used on a federal return for three years in a row.KEY FACTS AT A GLANCEWhat is an ITIN and who needs oneWhat it isA nine-digit IRS tax number for individuals,starting with 9Who gets onePeople with a federal tax reason who cannotget an SSNHow to applyForm W-7, usually attached to a federal taxreturnProcessing timeAbout 7 weeks, or 9 to 11 weeks in peakseason or from abroadWhat it does not doAuthorize work, change immigration status orprove identity outside taxExpiryIf not used on a federal return for threeyears in a rowChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

What an ITIN is

An ITIN is a nine-digit number the IRS issues to individuals. It always begins with 9 and is written in the same format as a Social Security number. It exists so that people who have to deal with the US tax system, but cannot get an SSN, can still file returns, claim treaty benefits and be identified on tax documents.

You apply on Form W-7. Anyone who has an SSN, or is eligible to get one, must use the SSN and cannot apply for an ITIN.

Who needs one

Form W-7 lists the reasons the IRS accepts. The main ones are:

  • a nonresident alien who must file a US federal tax return,
  • a nonresident alien who needs an ITIN to claim a tax treaty benefit,
  • a US resident alien, based on days present in the US, who files a return but cannot get an SSN,
  • a dependent or spouse of a US citizen or resident alien,
  • a nonresident alien student, professor or researcher filing a return or claiming an exception, and
  • a dependent or spouse of a nonresident alien holding a US visa.

What these share is a federal tax purpose. Most applicants show it by attaching the tax return the ITIN is needed for. A few exceptions allow an application without a return, for example where a bank or other payer must withhold tax on passive income paid to you. See getting an ITIN without a tax return.

What an ITIN is not for

  • It does not authorize work in the United States.
  • It does not change immigration status or give any right to enter or stay in the US.
  • It does not qualify you for Social Security benefits.
  • It is not a general ID number. It is issued for federal tax purposes only.
  • You cannot get one simply to open a bank account or to apply for an EIN. It needs a federal tax reason. Foreign owners can get an EIN without one. See how to get an EIN without an SSN or ITIN.

A fuller list is in what an ITIN can and cannot be used for, and if you later get an SSN, see moving from an ITIN to an SSN.

When an ITIN expires

An ITIN expires if it is not used on a federal tax return for three consecutive years. It lapses on December 31 of the third year. An expired ITIN can be renewed on the same Form W-7 by ticking the renewal box. Renew it before you file a return that needs it, or processing of that return can be delayed. See ITIN renewal.

Getting one

You apply with Form W-7, proof of identity and foreign status (a passport on its own is enough), and usually the tax return the ITIN is for. You can mail the package to the IRS, use a Certifying Acceptance Agent, or visit an IRS office that offers the service. The IRS takes about 7 weeks, or 9 to 11 weeks from January 15 to April 30 or when you apply from abroad. The accepted documents are listed in ITIN documents required. Timing is covered in how long an ITIN takes. The full process is in how to apply for an ITIN.

Need an ITIN?

We prepare Form W-7 with the return it belongs to and tell you exactly which documents to send, so the application is not sent back.

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Questions people ask

Can I get an ITIN if I have a Social Security number?

No. If you have an SSN, or are eligible for one, you must use it and cannot apply for an ITIN.

Does an ITIN let me work in the US?

No. An ITIN is for federal tax purposes only and gives no work authorization.

How long does an ITIN take?

About 7 weeks. From January 15 to April 30, or if you apply from outside the US, allow 9 to 11 weeks.

Can I get an ITIN just to open a US bank account?

No. You need a federal tax reason, usually a return you must file. Some exceptions apply when a bank must withhold tax on interest or other passive income paid to you.

Sources

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

  1. IRS: Form W-7 (Rev. December 2024)
  2. IRS: Instructions for Form W-7 (Rev. December 2024)
  3. IRS: ITIN reminders for tax professionals

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

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