Immigrants & Immigration

An ITIN is issued by the Internal Revenue Service (IRS). An ITIN is a number only given to someone who cannot get a Social Security Number A number that the federal government gives to each U.S. citizen. It keeps track of their earnings and retirement benefits. (SSN) and needs to file taxes. People can apply for an ITIN regardless of immigration status. The taxpayer will enter their ITIN in place of a SSN on their tax return.

ITINs are only used for tax reporting. It is used for federal and state tax reporting. An ITIN does not authorize someone to legally work in the US. They do not provide legal immigration status. A bank may allow someone to open a bank account or apply for a loan with an ITIN. An ITIN can also be used to obtain a copy of one’s credit reports by mail. 

A complete federal income tax return must be included with an ITIN application. A person can apply for an ITIN at any time. If applying in the earlier months of the year, consider filing several months before the annual tax deadline of April 15th. That way, income taxes from the previous year won’t be filed late. Filing taxes late could cause problems and result in monetary penalties.

The taxpayer must fill out a Form W-7, Application for IRS Individual Taxpayer Identification Number. They must also submit their completed and signed federal tax return. The application must include documents proving the taxpayer’s identity and foreign status.

Documents to establish identity:

• Passport A document that lets a person travel outside the country
• US Citizenship and Immigration Services (USCIS) photo ID
• Visa issued by the US Department of State
• US driver's license
• US military ID card
• Foreign driver's license
• Foreign military ID card
• National ID card (must be current and show photo, name, address, date of birth, and expiration date)
• US State ID card
• Foreign voter's registration card
• Civil birth certificate A legal document with a person's place of birth, time of birth, and parents (required for applicants under age 18 unless a passport is submitted)
• Medical records (valid only for dependents under age 6)
• School records (valid only for dependents under age 24 if they are students)

Documents to establish foreign status:

• Passport
• US Citizenship and Immigration Services (USCIS) photo ID
• Visa issued by the US Department of State
• Foreign military ID card
• National ID card (must be current and show photo, name, address, date of birth, and expiration date)
• Foreign voter's registration card
• Foreign civil birth certificate (required for applicants under age 18 unless a passport is submitted)
• Foreign medical records (valid only for dependents under age 6)
• Foreign school records (valid only for dependents under age 24 if they are students)

If the IRS approves an application, people should receive their ITIN within 11 weeks of the application date.

People who do not receive their ITIN within 11 weeks can call the IRS to check the status of their application. The number is at (800) 829-1040.

ITIN approval letters should be kept safe and secure like any other identification document.

Yes, it can expire. If the ITIN isn’t used at least once on a US federal tax return for the last three consecutive tax years, it expires on December 31 of the third tax year.  For instance, if an ITIN wasn’t used to file a federal tax return for 2020, 2021, or 2022, the ITIN would have expired on December 31, 2022.

Expired ITINs must be renewed before using it again on a US federal tax return. This requires filing the IRS form W-7 and checking the box to “Renew an existing ITIN.” When renewing, the IRS will issue the same ITIN number that the IRS had previously given. Filing a tax return with an expired ITIN may prevent someone from receiving all their credits and refunds.

Learn more about expiring ITINs.

No. People must have a Social Security number A number that the federal government gives to each U.S. citizen. It keeps track of their earnings and retirement benefits. to qualify for the Child Tax Credit.

However, people with ITINs may qualify for a different type of tax credit called “Credit for Other Dependents.” This is a smaller credit that is available to some eligible ITIN holders. To qualify for the Credit for Other Dependents with an ITIN, the child being claimed must be a US citizen, a US national, or a lawful permanent resident (LPR or green card holder). Learn more about the Child Tax Credit and the Credit for Other Dependents.

They may share taxpayer information with the Department of Homeland Security Immigration and Customs Enforcement (ICE). The IRS is generally not allowed to share taxpayer information with other federal agencies. They can only share information if a non-tax related federal criminal law is at issue. 

In April 2025, the IRS signed an agreement with ICE to provide information about certain taxpayers when ICE requests the information. ICE must include specific information in their request to the IRS including:

• The taxpayer’s name and address,
• The non-tax federal criminal law that the taxpayer is being investigated for violating, and
• Why ICE needs information from the IRS for their criminal investigation.

If ICE does not provide all the required information about a taxpayer to the IRS, then the IRS cannot legally share the information with ICE. ICE says the non-tax federal criminal law issue they are investigating are people who have final removal orders, and people who failed to leave the US after 90 days.

As of February 26, 2026, ICE cannot use this agreement to get information from the IRS. A federal court has stopped ICE and the IRS from being able to share information under this agreement. ICE also cannot use any taxpayer information they have already received under the agreement for immigration enforcement.

Even if the IRS shares information with ICE, people are still required to pay taxes. There can be severe penalties for failing to file tax returns when someone is supposed to. It is recommended that people speak with an immigration lawyer Someone who represents clients in courts or who gives legal advice about their specific immigration and tax situation.

• Call the IRS toll free at (800) 908-9982 to get information on what is required for an ITIN and to get help filing income tax returns;
• Visit one of the IRS Taxpayer Assistance Centers located throughout the US that provide in-person help; or
• Meet with an ITIN Certified Acceptance Agent (“CAA”). An ITIN CAA is a person who is approved by the IRS to help with ITIN applications. They review ITIN documents and complete a certificate saying the information is accurate. This will allow an ITIN applicant to keep their original documents instead of mailing them to the IRS. The CAA will then send their application, copies of their identity and foreign status documents, and tax return to the IRS for processing. Learn more and find a CAA on the IRS's Acceptance Agent Program site.

Read more about ITINs.

Learn more about getting help filling out your federal income tax return.