An ITIN is a tax number for people who must deal with the IRS but cannot get a Social Security number. Facts below come from IRS pages checked October 14, 2026. General information only, not legal or immigration advice.
What an ITIN is, and what it is not
An Individual Taxpayer Identification Number is a 9-digit number the IRS issues for federal tax purposes only to people who need a U.S. taxpayer number and are not eligible for an SSN (IRS). It does not authorize work, qualify you for Social Security benefits or the Earned Income Tax Credit, provide or change immigration status, or serve as ID outside the tax system (IRS).
Who needs one
You need one if you have a federal tax purpose and are not eligible for an SSN, for example a required U.S. return, a refund or treaty claim, or being claimed as a spouse or dependent for an allowable tax benefit. Resident and nonresident aliens can apply regardless of immigration status. U.S. citizens, green card holders, nonresident aliens with a U.S. work visa, and anyone eligible for an SSN do not need one. If you later get an SSN, stop using the ITIN and do not renew it. Then write to the IRS so it can combine your ITIN records with the SSN; otherwise you may not get credit for all wages and withholding (IRS General ITIN information).
Children and the 2025 tax law
Since the 2025 law (Public Law 119-21), the Child Tax Credit is up to $2,200 per qualifying child, and the taxpayer (or the spouse, if married filing jointly) must have a Social Security number, and each qualifying child needs an SSN valid for employment, issued before the return's due date (IRS). The IRS says you may not claim it for a child who has an ITIN (IRS FAQ). A dependent with an ITIN can still count for the credit for other dependents, up to $500, which phases out above $200,000 of income ($400,000 if married filing jointly), if the dependent is a U.S. citizen, national or resident alien, the ITIN is issued by the return's due date, and the other dependent tests are met (Schedule 8812 instructions).
How to apply with Form W-7
- Complete Form W-7 for each applicant.
- Attach a federal return (Form 1040 or 1040-NR), leaving the SSN area blank for applicants. A few exceptions allow other proof of a tax need; see the W-7 instructions.
- Prove identity and foreign status. A valid passport can be sent alone, except that a dependent's passport usually needs a U.S. date of entry (see the W-7 instructions for exceptions). Otherwise send at least 2 of the 13 accepted documents (such as a national ID, foreign driver's license, visa or birth certificate), at least one with a photo. They must be unexpired originals or copies certified by the issuing agency.
- Submit by one of these routes: mail to the IRS ITIN Operation in Austin, Texas (use the address in the W-7 instructions, not your return's address); in person at an IRS Taxpayer Assistance Center (free, by appointment, 844-545-5640) or at a VITA site that offers ITIN services (free, select locations); or through a Certifying Acceptance Agent or Acceptance Agent (fees may apply; an Acceptance Agent cannot authenticate most documents). For dependents, Certifying Acceptance Agents and VITA sites can authenticate only passports and birth certificates; other documents must still be mailed. The IRS has an official list of agents.
Need more time to file? Send Form 4868 with "ITIN TO BE REQUESTED" in the SSN/ITIN field, without a W-7.
Processing time
Allow 7 weeks for the IRS to notify you, or 9 to 11 weeks between January 15 and April 30 or when applying from abroad (IRS). Notice CP565 means an ITIN was assigned, CP566 means more information is needed, and CP567 means the application was rejected.
Expiration and renewal
An ITIN expires if it is not used on a federal return for 3 consecutive tax years, on December 31 after the third year (IRS). So an ITIN not on a return for tax year 2023, 2024 or 2025 expires on December 31, 2026. Check your IRS Online Account.
- Renew only if you will put it on a return. An expired ITIN used only on information returns, like Form 1099, needs no renewal.
- Steps: complete Form W-7, check "Renew an existing ITIN," check the reason box that applies, and on lines 6e and 6f enter your ITIN and the name it was issued under if known. Add a marriage certificate or court order if your name changed. Send it with your return.
- If you skip it: processing may be delayed, some credits may be lost, and penalties or interest may apply. A spouse or dependent renewing for a tax benefit must be listed on the attached return.
Why applications get delayed or rejected
Common problems named in the IRS instructions: missing or expired documents, copies that are not certified, no return or applicable exception, mailing to the wrong address, and an incomplete form (a P.O. box or "c/o" address on line 2 with only a country on line 3 may be rejected).
Scams
The IRS says be suspicious of messages that are unexpected, rush or threaten you, or pressure you for personal information; it never asks for gift cards and does not send direct messages on social media (IRS). Before giving original documents to anyone or paying a preparer, check that the person is on the IRS agent list and ask for a receipt.
Checklist
- Confirm you are not eligible for an SSN and have a tax reason.
- Gather a passport, or two accepted documents (one with a photo).
- Prepare the return and leave applicants' SSN areas blank.
- Pick a route: mail, Taxpayer Assistance Center, VITA site or agent.
- Keep copies and note the date you sent it.
Next steps: opening a bank account without an SSN, building U.S. credit from zero, and the income tax calculator.
Frequently asked questions
Does an ITIN let me work or get Social Security benefits?
No. The IRS says an ITIN is for federal tax purposes only. It does not authorize work, qualify you for Social Security benefits or the Earned Income Tax Credit, or change immigration status.
Do I have to renew my ITIN now?
Only if it has expired and you will put it on a federal return. An ITIN not on a return for tax years 2023, 2024 or 2025 expires on December 31, 2026. If it only appears on information returns such as Form 1099, you do not need to renew. If you get an SSN, do not renew.
Can my child with an ITIN get the Child Tax Credit?
No. The IRS says you may not claim the Child Tax Credit for a child with an ITIN. The dependent may still count for the credit for other dependents, up to $500, if other tests are met.
General information based on IRS pages checked October 14, 2026; not legal, immigration or tax advice. Rules and forms change; confirm on IRS.gov. CentDaily is not affiliated with the IRS.
Written by the CentDaily editorial team with AI assistance; facts checked against the official sources listed in this guide and in the Sources box below. General information, not legal, tax or financial advice.