What Is An ITIN? Taxes From A to Z®

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number the IRS issues to individuals who need a U.S. taxpayer identification number for federal tax purposes but aren’t eligible for a Social Security number (SSN). Fun fact: it always begins with a 9.

Qualifying resident and nonresident aliens can get ITINs, regardless of immigration status. This includes people who live and work in the United States, as well as individuals living abroad who have U.S. tax obligations. Certain spouses and dependents may also qualify.

An ITIN allows individuals to file federal income tax returns, report income, pay taxes, and claim refunds or certain tax benefits for which they’re eligible. But an ITIN isn’t the same as an SSN. It doesn’t authorize someone to work in the U.S., provide legal immigration status, or qualify someone for Social Security benefits or the Earned Income Tax Credit (EITC).

A common misconception is that ITINs are issued only to undocumented immigrants. That’s not true. Foreign investors, nonresident taxpayers, and others with U.S. tax obligations but no SSN also use them. To apply, individuals generally submit IRS Form W-7 with a federal tax return. ITINs can expire if they aren’t used on a federal tax return for three consecutive tax years, so taxpayers should check whether they need to renew before filing.