What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the IRS to individuals who are required to have a U.S. taxpayer identification number but do not have and cannot obtain a Social Security Number (SSN).

Does an ITIN provide legal status or work authorization?

No. An ITIN is solely for federal tax purposes. It does not:

• Authorize you to work in the U.S.

• Provide eligibility for Social Security benefits.

• Confer any legal immigration status.

Who needs an ITIN?

You need an ITIN if you are a non-resident alien, resident alien, or dependent/spouse of a U.S. citizen/alien who has a U.S. tax filing or information reporting requirement and are not eligible for an SSN. Common applicants include:

• Non-resident aliens filing a U.S. tax return.

• U.S. resident aliens (based on days present in the U.S.) filing a U.S. tax return.

• Dependents or spouses of U.S. citizens or resident aliens.

• Dependents or spouses of non-resident alien visa holders.

Can I apply for an ITIN if I am eligible for an SSN?

No. If you are eligible to receive an SSN, you must apply for the SSN and cannot apply for an ITIN. If you later become eligible for an SSN, your ITIN will become invalid, and you should use your SSN for all tax purposes.

How do I apply for a new ITIN?

You must complete Form W-7, Application for IRS Individual Taxpayer Identification Number, and submit it along with:

1. A valid U.S. Federal Income Tax Return (unless you meet an exception).

2. Your original identification documents or copies certified by the issuing agency or an IRS-authorized Certifying Acceptance Agent (CAA).

What documents are required to prove my identity and foreign status?

The most common and preferred document is your valid passport, as it is the only document that proves both your identity and foreign status.

If you don't have a passport, you must submit a combination of two or more other acceptable documents from the IRS list (e.g., National ID card, foreign driver's license, civil birth certificate, etc.), including at least one with a photo and one that proves your foreign status.

How can I avoid mailing my original passport or documents to the IRS?

There are three main ways to apply without mailing original documents:

1. Use a Certified Acceptance Agent (CAA): A CAA is authorized by the IRS to review your original documents and certify copies to be submitted with your application.

2. Visit an IRS Taxpayer Assistance Center (TAC): Select TACs can authenticate your original documents in person.

3. Obtain Certified Copies: You can request a certified copy of your passport from the issuing foreign agency or a U.S. Embassy or Consulate.

How long does it take to receive an ITIN?

Processing times can vary, but the IRS generally takes 7 to 11 weeks to process a complete Form W-7 and mail a letter with your assigned ITIN. It may take longer during the peak tax filing season (January through April).

Do ITINs expire?

Yes, an ITIN will expire if:

• It has not been used on a federal tax return for three consecutive tax years.

• It was issued before 2013 and has a middle digit of 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, or 88 (or 90-99 if not already renewed).

How do I renew an expired ITIN?

To renew, you must:

1. Complete Form W-7, checking the "Renew an Existing ITIN" box.

2. Attach your U.S. federal income tax return (unless you meet an exception).

3. Include the same supporting identification documents required for a new application (e.g., valid passport).

What happens if I file my tax return with an expired ITIN?

The IRS will generally still process your tax return, but there may be a delay in receiving your refund, and you will not be able to claim certain tax benefits (like the Child Tax Credit) until the ITIN is renewed.

What is an IRS Certified Acceptance Agent (CAA)?

A CAA is an individual or entity (like an accounting firm) authorized by the IRS to help applicants complete and submit their Form W-7. Crucially, a CAA is authorized to authenticate the applicant's original documents, allowing the client to keep them instead of mailing them to the IRS.

How can an ITIN service provider help me?

An ITIN service provider, especially a CAA, can:

• Review your documents and Form W-7 for accuracy to prevent delays.

• Certify your original identity documents so you don't have to mail them.

• Prepare your federal tax return that must accompany the application.

• Mail the complete application package to the IRS for processing.

• Communicate with the IRS on your behalf regarding the application status.

Are there fees for ITIN services?

While the IRS does not charge a fee for the ITIN itself, private tax professionals or Certified Acceptance Agents (CAAs) charge a fee for their services, which include document review, certification, and tax return preparation.