Money & Debt

The first step in filing income taxes as an undocumented immigrant is filling out your federal income tax return. You will later attach it to your application for an Individual Taxpayer Identification Number (ITIN) (see below).

You may be able to get help filling out your federal income tax return.

The second step is applying for an ITIN.

What is an ITIN?

An Individual Taxpayer Identification Number (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. ITINs are only used for tax reporting. An ITIN does not authorize you to legally work in the U.S.

A bank may allow  you to open a bank account or apply for a loan with an ITIN. You can also use an ITIN to obtain a copy of your credit reports by mail. Do not try to substitute your ITIN for a Social Security Number on any forms.

If you have an ITIN from the IRS, you may use it in place of an SSN on your federal and state income tax returns.

When to apply for an ITIN

As soon as you have completed your federal income tax return, you should apply for an ITIN. A complete tax federal income tax return must be included with your application. You can apply for an ITIN at any time, but you should apply before April 15th. This is to avoid penalties and interest on your income tax.

How to apply for an ITIN

You must fill out a Form W-7, Application for IRS Individual Taxpayer Identification Number. You must also submit your completed and signed federal tax return.To get an ITIN, you will need to include documents that prove:

1. Your identity, and
2. Your foreign status.

Documents that can be used to establish identity:

• Passport A document that lets a person travel outside the country
• U.S. Citizenship and Immigration Services (USCIS) photo ID
• Visa issued by the U.S. Department of State
• U.S. driver's license
• U.S. 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)
• U.S. 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 dependents under 18 unless a passport is submitted)
• Medical records (valid only for dependents under age 6)
• School records (valid only for dependents under age 18 if they are students)

Documents that can be used to establish foreign status:

• Passport
• U.S. Citizenship and Immigration Services (USCIS) photo ID
• Visa issued by the U.S. 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
• Foreign medical records (valid only for dependents under age 6)
• Foreign school records (valid only for dependents under age 18 if they are students)

Getting help applying for an ITIN

• Call the IRS toll free at 1(800) 908-9982 to get information on what is required for an ITIN and to get help filing your income tax return;
• Visit one of the IRS Taxpayer Assistance Centers located throughout the U.S. 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 will review your ITIN documents and complete a certificate saying the information is accurate. This will allow you to keep your original documents instead of mailing them to the IRS. The CAA will then send your application, copies of your identity and foreign status documents, and tax return to the IRS for processing. For a list of Acceptance Agents, see the IRS's Acceptance Agent Program site.

For more information, see General ITIN Information.

Getting a Child Tax Credit with an ITIN

To qualify for the Child Tax Credit with an ITIN, your child must be a U.S. citizen, a U.S. national, or a lawful permanent resident (green card holder). For more information, see Ten Facts about the Child Tax Credit.

Checking on your application after applying for an ITIN

If you are approved by the IRS, you should receive your ITIN within 11 weeks of the date you applied for it. If you do not receive your ITIN within 11 weeks, call the IRS at 1-800-829-1040 (toll-free within the United States) and check the status of your application. Your ITIN letter should be kept safe and secure like any other identification document.

ITIN expiration dates

If you do not use your ITIN on at least one U.S. federal tax return for the last 3 consecutive tax years, it will expire on December 31 of the third tax year.  For instance, if you have an ITIN but did not use it to file a federal tax return for 2020, 2021, or 2022, the ITIN would have expired on December 31, 2022.  You must renew your ITIN before you use it again on a U.S. federal tax return.  When you renew, you will receive the same ITIN number that the IRS had previously given to you. Filing your return with an expired ITIN may prevent you from receiving all your credits and refunds.

For more information, go to the IRS website.