GlossaryUS
What is an ITIN?
Individual Taxpayer Identification Number
Short answer
An ITIN is a 9-digit number the IRS issues to people who need a US taxpayer identification number but are not eligible for a Social Security Number (SSN). It is for federal tax purposes only and gives no work authorization or immigration status.
Explained
You apply on Form W-7, filed with a federal tax return unless an exception applies. Identity documents must be originals or copies certified by the issuing agency. You can apply by mail, in person at IRS offices or through IRS-authorized Acceptance Agents and Certifying Acceptance Agents.
The IRS generally allows 7 weeks for a decision, and up to 9–11 weeks during tax season or for applications from abroad. An ITIN not used on a tax return for three consecutive tax years expires on 31 December of the third year.
Good to know
- You cannot have both an ITIN and an SSN.
- An ITIN needs a valid federal tax purpose; a return with all zero entries generally does not show one.
- Notarized copies are accepted only in limited exceptions.
Official sources
- IRS — Individual Taxpayer Identification Number (ITIN)
- IRS — How to apply for an ITIN
- IRS — Instructions for Form W-7
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This page is general information, not legal or tax advice. Rules change; check the official source for the latest position or talk to us.
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