What an ITIN Is and Who Needs One

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number the IRS issues to people who cannot get a Social Security Number but need to file taxes or report income in the United States. The IRS uses it to track tax records, withholding, and credits. You need an ITIN if you are a nonresident alien, a resident alien without a Social Security Number, a dependent or spouse of a U.S. citizen or resident alien, or a nonimmigrant visa holder who must file a tax return or report income.

An ITIN is not a work authorization document and does not give you the right to work in the United States. It is purely for tax purposes. The number looks like a Social Security Number — nine digits in the format XXX-XX-XXXX — but it always has a 9 in the fourth and fifth positions (the area number), so an ITIN might look like 9XX-7X-XXXX. Banks, employers, and other financial institutions will accept it as a tax identification number.

Key Takeaways

  • You request an ITIN by filing Form W-7 with the IRS, either by mail or in person at an IRS office or acceptance agent location.
  • You must include original or certified copies of documents that prove your identity and foreign status; photocopies alone are not accepted.
  • The IRS processes ITIN requests by mail in roughly four to six weeks, or faster if you explore in person at an IRS office.
  • An ITIN issued before 2022 may expire if you have not filed a tax return in the past three years; you can renew it by filing Form W-7 again.
  • You do not need an ITIN to open a bank account, but many banks now require one or a Social Security Number to comply with federal anti-money-laundering rules.

The Documents You Need to Gather

The IRS requires two types of documents: proof of identity and proof of foreign status. For identity, you can use a valid passport, national identification card, driver's license, or other government-issued ID from your country of origin. The document must be current or have expired no more than two years ago. A photocopy is not enough — you must submit an original or a certified copy made by the issuing government agency.

For proof of foreign status, you need a document showing you are not a U.S. citizen. This can be a valid passport, national identification card, visa stamp in your passport, arrival/departure record (Form I-94), employment authorization document (Form I-765), or a letter from the U.S. Department of State or Department of Homeland Security. Again, originals or certified copies only. If you are explore as a dependent or spouse, you also need to show your relationship to the U.S. citizen or resident alien — a marriage certificate, birth certificate, or adoption decree will work.

How to File Form W-7 by Mail

read Form W-7 from the IRS website (irs.gov) or request it by phone at 1-800-829-3676. The form itself is short — it asks for your name, date of birth, country of citizenship, mailing address, and the reason you need an ITIN. You will also need to complete Form 1040, 1040-SR, 1040-NR, or another tax form that matches your situation; the IRS will not process a W-7 without a tax return.

Gather your original or certified identity and foreign status documents. Do not send originals unless you are willing to lose them — the IRS does not return documents submitted by mail. Instead, have a certified public accountant, tax professional, or IRS-approved acceptance agent certify copies for you. An acceptance agent is a person or organization (often a library, community center, or tax preparation service) that the IRS has trained to review documents in person and certify that copies match the originals. You can find acceptance agents near you on the IRS website.

Mail Form W-7, your tax return, and your certified document copies to the IRS address listed in the Form W-7 instructions. Include a cover letter with your name, date of birth, and phone number. Processing takes roughly four to six weeks. The IRS will mail your ITIN to the address you provided on the form.

explore in Person at an IRS Office or Acceptance Agent

If you want faster processing, you can explore in person. Visit an IRS office with your completed Form W-7, your tax return, and your original identity and foreign status documents. The IRS employee will review your documents on the spot, make certified copies, and send your process to the processing center. Processing from an in-person process typically takes two to four weeks instead of four to six.

Not all IRS offices handle ITIN applications during all hours. Call 1-800-829-1040 to find the nearest office that accepts ITIN applications and confirm their hours. Some offices require you to make an appointment in advance through the IRS website.

Alternatively, you can visit an IRS-approved acceptance agent. These are often easier to reach than IRS offices and have more flexible hours. The acceptance agent will review your documents, certify copies, and submit your process on your behalf. You still pay no fee for the ITIN itself, though some acceptance agents charge a small fee for their service. Search for acceptance agents near you on the IRS website by entering your zip code.

What Happens After You Submit Your process

The IRS will send you a notice by mail confirming receipt of your process. If your documents are incomplete or unclear, they will send you a letter asking for more information. Respond within 30 days or your process may be denied. Once the IRS approves your ITIN, they will mail it to you on a notice called the CP565 or CP565-B. Keep this notice — it is your proof of the ITIN until you receive a tax return transcript or other IRS document showing the number.

You can check the status of your process online using the IRS ITIN process status tool on irs.gov, or by calling 1-833-829-1040. You will need your date of birth and the mailing address you provided on Form W-7.

ITIN Expiration and Renewal

ITINs issued before 2022 expire if you do not file a federal tax return for three consecutive years. For example, if your ITIN was issued in 2015 and you did not file in 2020, 2021, and 2022, your ITIN expires at the end of 2022. The IRS will notify you by mail if your ITIN is about to expire.

To renew an expired ITIN, file Form W-7 again with a new tax return and certified copies of your identity and foreign status documents. You do not need to request a new ITIN — the IRS will reactivate your existing number. If you file a tax return every year or every other year, your ITIN will not expire.

Using Your ITIN for Banking and Financial Accounts

Once you have your ITIN, you can use it to open a bank account, explore for credit, file taxes, and report income to employers. Many banks now require either a Social Security Number or an ITIN to comply with federal anti-money-laundering rules. Bring your ITIN notice (the CP565 or CP565-B) and a valid passport or national ID to the bank.

Some banks may ask for additional documents, such as proof of address (a utility bill or lease) or a letter from your employer. Requirements vary by bank and by state. Call ahead to ask what documents the bank needs before you visit.

Frequently Asked Questions

Can I work in the United States with an ITIN?

No. An ITIN is for tax purposes only and does not authorize you to work. If you need to work in the United States, you must obtain a work visa (such as an H-1B or L-1) or employment authorization from the Department of Homeland Security. Your employer will tell you what documents you need.

How long does it take to get an ITIN?

By mail, four to six weeks. In person at an IRS office or acceptance agent, two to four weeks. The IRS will send you a notice confirming receipt within two weeks of receiving your process.

What if the IRS denies my ITIN process?

The IRS will send you a letter explaining why. Common reasons are missing or unclear documents, an incomplete tax return, or a mismatch between the information on your documents and your process. You can reapply with corrected documents or a new tax return. There is no limit on how many times you can explore.

Do I need an ITIN to open a bank account?

Not always. Some banks accept a passport or national ID instead. However, many large banks now require either a Social Security Number or an ITIN due to federal rules. Call your bank to ask what they accept before you explore.

Can someone else file Form W-7 on my behalf?

Yes. A spouse, parent, tax professional, or attorney can file on your behalf. They must sign the form as your representative and include a power of attorney or a letter authorizing them to act for you. The IRS will still mail the ITIN to the address you provided.