What is an ITIN?
The ITIN is a 9-digit tax processing number issued by the IRS to individuals who are:
- Immigration status irrelevant: Available to both resident and nonresident aliens
- Ineligible for an SSN but required to file U.S. taxes
- Format: 9XX-7X-XXXX or 9XX-8X-XXXX
- (Note: The IRS ITIN format has been standardized as 9NN-NN-NNNN, where the first digit is always 9, the fourth and fifth digits range from 70–88, 90–92, and 94–99. The specific ranges 7X and 8X are no longer assigned since 2013. This update reflects the current numbering system.)
Key Uses of an ITIN:
- File Federal tax returns
- Open U.S. bank accounts
- Obtain credit cards
- Establish utility services(AT&T, Verizon, etc.)
Important Limitations:
- Does NOT authorize work in the U.S.
- Excludes eligibility for:
- Earned Income Tax Credit (EITC)
- Social Security benefits
Who Needs an ITIN?
| Category | Examples |
|---|---|
| Nonresident Aliens | Foreign investors with U.S. rental income |
| Resident Aliens (>183 days) | International students without SSNs |
| Dependents/Spouses | SSN-ineligible family members of: |
| – U.S. citizens | |
| – Green card holders | |
| – Visa holders (B1/B2, F1, J1, etc.) |
Application Process (Form W-7)
Step 1: Documentation
- Tax Filing Proof: Submit completed Form 1040/1040NR with W-7
- Identity Verification: Provide certified copies of:
Primary Option:
- Valid passport (only 1 certified copy needed)
Alternatives (2+ required):
- U.S. or foreign driver’s license
- National ID card (with photo/DOB)
- Birth certificate
- U.S. state ID
- USCIS photo documents
- School/medical records (for dependents under 18)
Step 2: Submission
- Mail to: IRS ITIN Operation Center
- Processing time: 7-11 weeks (peak season delays possible)
Critical Notes
- Renewal Required: ITINs expire if unused for 3 consecutive years
- Tax Treaties: Some foreign nationals may reduce withholding taxes
- Penalties: Filing without an ITIN/SSN delays refunds