ITIN and taxes

General information, not legal advice. Checked October 10, 2026.

What it is

An ITIN is a 9-digit number from the IRS for filing taxes. It is for people who cannot get a Social Security number (SSN). You can apply no matter what your immigration status is.

An ITIN does NOT give you permission to work. It does NOT change your status. It does NOT give you Social Security benefits.

Official sources: IRS · What is an ITIN ↗

Who

You need one if you must file federal taxes (or are listed as a spouse or dependent) and cannot get an SSN. Some people can apply without a tax return if they qualify for an exception (see the W-7 instructions). If you can get an SSN, get the SSN. You cannot have both.

Official sources: IRS · What is an ITIN ↗ · IRS · How to apply for an ITIN ↗ · IRS · Form W-7 instructions ↗

How

1. Fill out Form W-7 (December 2024 version), one per person.
2. Put it on top of your federal tax return (1040). Leave the SSN box blank.
3. Documents: a valid passport is enough by itself. Without a passport, you need two documents from the list of 13: one that proves who you are and one that proves your home country. One must have a photo (except dependents under 14, or under 18 if a student). A U.S. driver's license or state ID does not prove your home country. They must be originals or copies certified by the office that issued them. Notarized copies are not accepted.

• Dependents: they must also prove they live in the U.S., for example with U.S. medical or school records, or a passport that shows the date of entry. Dependents from Mexico or Canada do not need this proof, unless you claim them for the Credit for Other Dependents ($500).

1. Turn it in one of these ways:

• By mail: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.
• Free, in person: at an IRS Taxpayer Assistance Center (appointment: 844-545-5640) or at a VITA site with ITIN services.
• With a Certifying Acceptance Agent (CAA): they give your documents back right away (for dependents, only passports and birth certificates), but they charge a fee.

1. IRS notices: CP565 = approved, CP566 = more information needed, CP567 = rejected.

Official sources: IRS · How to apply for an ITIN ↗ · IRS · Acceptable ITIN documents ↗ · IRS · ITIN supporting documents ↗ · IRS · Form W-7 ↗ · IRS · Assistance Centers with ITIN ↗ · IRS · Additional ITIN information ↗

How much it costs

Free at the IRS. Only private agents charge.

Official sources: IRS · How to apply for an ITIN ↗ · IRS · Acceptance Agents (CAA/AA) ↗

Deadlines

• Answer: about 7 weeks. From January 15 to April 30, or if you apply from abroad: 9 to 11 weeks.
• If you mail original documents, they come back within 60 days.
• If you do not use your ITIN on a tax return for 3 years in a row, it expires on December 31 of the third year. To renew it, fill out Form W-7 (check the renewal box) and follow the same steps as applying; it usually goes with your tax return. If you file with an expired ITIN, your return may be delayed and you may not get some credits.

Official sources: IRS · How to apply for an ITIN ↗ · IRS · ITIN supporting documents ↗ · IRS · How to renew an ITIN ↗

Credits with an ITIN

• EITC: NOT available with an ITIN.
• Child Tax Credit (up to $2,200 per child since 2025, up to $1,700 refundable): the child must have an SSN valid for work, and so must the filer. If you file a joint return, only one spouse needs an SSN; the other can have an ITIN.
• Credit for Other Dependents: up to $500 per dependent. It DOES accept ITINs.
• Education credits (American Opportunity and Lifetime Learning): available with an ITIN only through tax year 2025. Starting in 2026, you need an SSN valid for work.
• New tips and overtime deductions (since 2025, Schedule 1-A): you need an SSN valid for work.

Official sources: IRS · Schedule 8812 instructions ↗ · IRS · Who qualifies for the EITC ↗ · IRS · Pub. 970 (education credits) ↗ · IRS · Pub. 6133 (tips and overtime) ↗ · IRS · Child Tax Credit and ODC ↗

State credits

Some states give credits to people who file with an ITIN. For example: California (CalEITC and Young Child Tax Credit), Illinois (state EITC), Washington (Working Families Tax Credit, applied for separately), Colorado (state EITC), Oregon (Oregon EIC with Schedule OR-EIC-ITIN), Maryland (state EITC) and Minnesota (Working Family Credit and Child Tax Credit). This list is not complete: if your state is not listed, check its official website. Rules change; for example, New Jersey's EITC requires a valid SSN for 2025.

Official sources: California FTB · ITIN credits ↗ · Illinois Revenue · State EITC ↗ · Washington · Working Families Tax Credit ↗ · Colorado Revenue · EITC with ITIN ↗ · Oregon DOR · Oregon EIC (ITIN) ↗ · Maryland Comptroller · State EITC ↗ · Minnesota Revenue · ITIN credits ↗ · NJ Treasury · NJEITC requirements ↗

Watch out

• No one can sell you "papers" with an ITIN or speed it up for money.
• If you mail your passport, you may be without it for up to 60 days.
• Privacy: federal law (section 6103 of the tax code) protects your tax information. Even so, in 2025 the IRS gave ICE about 47,000 taxpayer addresses. Since November 2025, court orders have limited this, and an appeals court upheld one of them in September 2026. But the cases are still going, and this can change. If you are worried, get help before the filing deadline (usually April 15): from an immigration lawyer, a nonprofit that gives free legal help (EOIR list at justice.gov/eoir), or a free or low-cost tax clinic (LITC) or VITA site. Do not let the deadline pass: not filing when you must can bring penalties and interest.

Official sources: IRS · ITIN supporting documents ↗ · IRS · Pub. 4134 (LITC clinics) ↗ · EOIR · Free legal services ↗ · IRS · What is an ITIN ↗