Tax · Income Tax
The ITIN: how to file taxes when you can't get an SSN
No SSN doesn't mean no tax obligations. The IRS issues an Individual Taxpayer Identification Number (ITIN) so you — and a spouse or dependents — can file. It's a tax number only, not work permission.
You arrive in the US to study, work, or join family, but you cannot get a Social Security Number (SSN). Does that mean you don't owe taxes? No—the IRS still expects you to file if you have income. That's where the Individual Taxpayer Identification Number (ITIN) comes in. An ITIN is a nine-digit tax processing number, formatted like an SSN (9XX-XX-XXXX), that lets you file federal returns, claim certain tax credits, and fulfill your legal duty to pay US taxes.
Who needs an ITIN
If you cannot get an SSN but have a US tax filing obligation, you must apply for an ITIN. This includes nonresident aliens filing a US federal tax return, resident aliens (based on days in the US), students with taxable scholarships or fellowship grants, and spouses or dependents of US citizens who are not eligible for Social Security numbers. Anyone with taxable income from a US source—whether from employment, self-employment, interest, rental property, or investment—may need to file and therefore needs an ITIN.
Your spouse or dependents may also need their own ITINs if they are claimed as beneficiaries on your return. This is especially important for families where one or more members cannot get an SSN but need to be included on a joint return or dependent claim to maximize tax benefits like the Child Tax Credit.
How to apply for an ITIN using Form W-7
The basic requirements
To apply for an ITIN, you must submit Form W-7 (Application for IRS Individual Taxpayer Identification Number) along with your federal income tax return. The IRS requires that you have a valid tax filing reason; in most cases, this means attaching your completed Form 1040 or other applicable tax return to your W-7. There are limited exceptions to the tax return requirement, such as claiming tax treaty benefits or receiving passive income subject to US withholding (interest, dividends, real estate transaction proceeds), but these are rare and must be documented.
You must also provide original documents or certified copies from the issuing agency to prove both your identity and foreign status. A valid foreign passport alone is sufficient—it establishes both. If you do not have a passport, you must submit at least two documents from the IRS's list of 13 acceptable documents, with at least one containing a photograph. These can include a national identity card, birth certificate (especially for dependents), driver's license from your home country, or visa documents.
Where and how to submit your application
You can submit your Form W-7 application in three main ways. The first is by mail: send your completed W-7, your tax return, and original or certified identity documents to the IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. The second option is to visit a Taxpayer Assistance Center (a local IRS office) in person. The third, and often the most convenient, is to use a Certified Acceptance Agent (CAA).
Certified Acceptance Agents (CAAs)
A Certified Acceptance Agent is an IRS-authorized representative—often a tax preparer, CPA, or immigrant-serving organization—who can review your documents, verify your identity and foreign status, and submit your application on your behalf. The key advantage is that a CAA can authenticate your documents (such as your passport) in person, meaning you do not have to mail original documents to the IRS or be without them for months. The CAA will prepare a Certificate of Accuracy (Form W-7(COA)) confirming they have reviewed your original or certified documents, then submit copies to the IRS with your application.
To find a CAA, search the IRS ITIN Acceptance Agent directory on irs.gov, or ask a local tax preparation service or community organization that helps immigrants. Using a CAA costs money (fees vary widely), but for many people the peace of mind and speed make it worthwhile. Processing time for ITIN applications is typically several months whether you apply by mail or through a CAA.
ITINs for spouses and dependents
If your spouse does not have an SSN but you are filing a joint return, your spouse will need their own ITIN to be listed on the return. Similarly, dependent children, elderly parents, or other family members without SSNs must have ITINs if they are claimed on your return for an allowable tax benefit—meaning you are claiming them for a credit, deduction, or other benefit. Each person with an ITIN applies using Form W-7; if a dependent's passport does not include their US date of entry, you will need to submit additional documents.
Spouses or dependents cannot obtain or renew an ITIN unless they are being claimed for a tax benefit or filing their own return. This is a common source of confusion; you cannot apply for a family member's ITIN just to have it on hand.
What an ITIN does—and does not—do
ITIN is for taxes only
An ITIN is a tax processing number. This is critical: it is not a work permit, not a green card, not valid identification outside the tax system, and it does not change your immigration status. You cannot use an ITIN to complete an I-9 employment eligibility form, to prove identity at a bank (in most cases), or to apply for a driver's license. Some states may accept an ITIN as supporting documentation for certain purposes like residency verification, but this varies by state and is not guaranteed.
ITIN and work authorization
Having an ITIN does not give you the right to work in the US. If you are not authorized to work (whether you are undocumented, on a visa that does not permit employment, or awaiting authorization), obtaining an ITIN will not change that. An ITIN simply lets you file taxes and pay your legal tax obligations. If you have an ITIN and later gain work authorization (for example, through a green card, H-1B visa, or work permit), you should apply for an SSN once you are eligible. Do not continue to use your ITIN after you get an SSN.
ITIN and tax credits
Having an ITIN comes with one notable limitation: if you (the primary taxpayer) or your spouse have an ITIN, you are ineligible for the Earned Income Tax Credit (EITC), even if your dependent children have valid SSNs. This is a federal rule. However, some states offer their own versions of earned income credits for ITIN filers; California, for example, allows low-income filers with ITINs to claim the CalEITC. Check your state's tax authority website to see if you qualify.
ITIN expiration and renewal
An ITIN is not permanent. Under IRS rules, an ITIN expires if it is not used on a federal tax return for three consecutive tax years. For example, if you do not file a return with your ITIN in 2022, 2023, and 2024, your ITIN expires on December 31, 2024. Additionally, some older ITINs based on middle digits (specifically those issued before 2013 with certain number ranges) have already expired as part of a scheduled IRS phase-out; the IRS no longer sends reminders before an ITIN expires due to non-use.
To renew an expired ITIN, submit Form W-7 again, along with your current tax return (in most cases) and a copy of your original or certified identity documents. The renewal process is the same as the initial application, and there is no fee. The IRS recommends submitting your renewal at least 45 days before you need to file a return. Your ITIN number itself does not change; you keep the same nine digits you were originally assigned.
State income tax considerations
Federal ITIN rules are set by the IRS, but state income tax is a different matter. Whether you must file a state return, how states treat ITINs, and which credits and deductions are available vary by state. Some states allow ITIN filers to claim state earned income credits; others do not recognize ITINs at all or require different documentation. A few states have no income tax. You must check your state's tax authority website or contact their tax helpline to understand your obligations and any state-specific credits you may qualify for.
Privacy and tax confidentiality
A common concern among immigrants is whether filing taxes with an ITIN puts them at immigration risk. The answer, under current US law, is that the IRS is legally prohibited from sharing your tax information with other federal agencies (including immigration authorities) for enforcement purposes. Under Internal Revenue Code Section 6103, the IRS can only disclose taxpayer information in very limited circumstances, such as for court-ordered criminal investigations, and it cannot use tax data for civil immigration enforcement. This protection applies whether you have an SSN or an ITIN. That said, laws can change, so if you have serious concerns, consult an immigration attorney.
Next steps
- Check if you need an ITIN. If you have any US income and no SSN, you likely do.
- Gather your documents: passport or two other acceptable identity documents, and your most recent tax return (or documentation of an exception if you qualify).
- Decide how to apply: by mail, in person at an IRS office, or through a Certified Acceptance Agent.
- Complete Form W-7 accurately, matching the name and dates on your documents exactly.
- Submit your application before the tax return deadline to avoid penalties or loss of credits.
- Keep your ITIN in use by filing a return at least once every three years.
- Check your state's tax rules separately; state requirements do not follow federal ITIN rules.
Keep reading — Income Tax
Federal and state income tax — who taxes whatYou can be taxed twice on the same income: once by the IRS, once by your state. A handful of states levy no income tax at all, which is why the same salary goes further in some places.
Filing a US tax return — forms and deadlinesReturns are normally due by 15 April for the previous calendar year. Employees get a W-2; contractors and freelancers get 1099s and must set their own tax aside — nobody withholds it for them.
Tax residency, the substantial presence test and treatiesYour immigration status and your TAX status are different things. The substantial presence test can make you a US tax resident — taxed on worldwide income — even on a temporary visa.