Individual Taxpayer Identification Numbers (ITIN)

What is an ITIN?

An ITIN is:

• A tax processing number issued by the Internal Revenue Service (IRS).
• A unique nine-digit number beginning with “9” with the middle two digits ranging from 70 to 80 (e.g., 9XX-70-XXXX).
• Issued to individuals required to pay tax or who have a tax reporting requirement to the IRS but do not qualify for a Social Security number (SSN).

An ITIN does NOT...

• Entitle the recipient to Social Security benefits or Earned Income Tax Credit.
• Change an individual’s immigration status.
• Authorize the individual the right to work in the United States (U.S.).
• Serve as identification outside the tax system.
• Confirm employment eligibility.

Who needs an ITIN?

Any U.S. resident (based on days present in the U.S.) or non-resident alien individual who:

• Is required to file a U.S. federal income tax return.
• Can be claimed as a dependent on a U.S. federal income tax return.
• Does not have and cannot obtain an SSN to claim a refund of tax under the provisions of a U.S. tax treaty.
• Meets an exception to having to file a U.S. federal income tax return, but requires an ITIN for federal withholding and reporting purposes.

How do I apply for an ITIN?

• The Form W-7/W-7SP must be attached to a U.S. federal income tax return unless one of the exceptions to the requirement is met.
• Attach original, certified, or notarized copies of acceptable identification documents.
• The applicant’s name must be listed on the return as it appears on the Form W-7/W-7SP.

What documents are acceptable as proof of identity and foreign status?

Applicants must submit current documentation to prove their foreign status and identity. A current passport is the only document that is accepted for both identity and foreign status. The following acceptable documentation must be submitted in original or certified copies:

 

Passport * (the only document that can be submitted by itself)
National identification card	U.S. military identification card
Civil birth certificate	Foreign military identification card
U.S. driver’s license	U.S. visa
Foreign driver’s license	U.S. CIS photo identification card
U.S. state identification card	School records (dependents only, see note below)
Foreign voter registration card	Medical records (dependents only, see note below)

 

Note: These documents are only valid for dependents under age 14 (under age 18 if a student) and can be used to establish foreign status only if they are foreign documents.

Where can I get help with my ITIN application?

You may call the IRS toll-free at 1-800-829-1040 for help in completing your Form W-7 and your tax return, or to check the status of your application six weeks after submitting Form W-7. You can also visit the IRS website at www.irs.gov for general information or to obtain a list of Acceptance Agents discussed below.

Assistance is also available at IRS Taxpayer Assistance Centers (TACs). U.S.-based TACs provide in-person help with ITIN applications on a walk-in or appointment basis. Applicants outside the U.S. may contact an overseas IRS office to find out if that office accepts Form W-7 applications. You may also use the services of an IRS-authorized Acceptance Agent.

What is an Acceptance Agent?

An Acceptance Agent is an individual, business, or organization (college, financial institution, accounting firm, etc.) authorized by the IRS to assist individuals in obtaining ITINs. Acceptance Agents review the applicant’s documentation and forward the application with the federal return to the IRS for processing. Some Acceptance Agents may charge a fee.

What is a Certifying Acceptance Agent?

A Certifying Acceptance Agent is a person that is authorized under an agreement with the IRS to submit a Form W-7 to the IRS on behalf of an ITIN applicant without furnishing supporting documentary evidence.

When the Certifying Acceptance Agent submits the Form W-7, it certifies to the IRS the agent has reviewed the appropriate documentation, evidenced the ITIN applicant’s identity and alien status by completing a certificate of accuracy, and maintained a record of the documents. The agent must certify that, to the best of his or her knowledge and belief, the documentation is authentic, complete, and accurate.

What IRS forms and publications are available as a resource?
 

• Form W-7, Application for IRS Individual Taxpayer Identification Number (English)
• Publication 1915, Understanding Your ITIN (English)
• Publication 4327 (ENG/SP), ITIN Facilitating Participation in the Tax System
• Publication 4393 (ENG/SP), What Is an IRS ITIN Acceptance Agent?