Individual Taxpayer Identification Number (ITIN) in the United States

Researched from official sources · May 29, 2026

The Individual Taxpayer Identification Number (ITIN) is the IRS tax-ID for people not eligible for a Social Security number.

It is for those who have a U.S. federal tax purpose but cannot get an SSN. You apply on Form W-7, usually attached to the front of a federal tax return, and there is no IRS fee. If you are eligible for an SSN, get the SSN instead — you cannot hold both.

Estimated time

About 1-2 hours to complete Form W-7 and assemble the package; allow seven weeks for the IRS to notify you of the result, and nine to eleven weeks during the January 15 to April 30 filing season or when applying from overseas

Cost

$0 from the IRS

What You Need

Tap to check off items as you gather them

Additional Items

  • A Certifying Acceptance Agent or Acceptance Agent sets its own service fee; the IRS charges nothing for the application itself, and the mail, IRS Taxpayer Assistance Center, and Volunteer Income Tax Assistance routes are free.
  • If you are unsure of your SSN eligibility and the Social Security Administration determines you are not eligible, get the letter of denial and attach it to your Form W-7.
  • Keep the CP 565, Notice of ITIN Assignment, that the IRS sends on approval — it is the record of your assigned number.

Step-by-Step

  1. 1

    Confirm you need an ITIN, not an SSN

    1. Check both conditions: you have a U.S. federal tax purpose AND you are not eligible for a Social Security number
    2. If you have U.S. work authorization, a work visa, or a green card, you qualify for an SSN — apply for the SSN instead and stop here
    3. If you are unsure, check SSN eligibility first; if the Social Security Administration determines you are not eligible, obtain the denial letter

    💡 Tip: The Instructions for Form W-7 are explicit: "Don't complete Form W-7 if you have an SSN or if you're eligible to get an SSN." Filing a W-7 when you qualify for an SSN wastes the application.

    ⚠️ Watch out: If the Social Security Administration finds you are not eligible for an SSN, attach its letter of denial to your Form W-7 before you submit.

  2. 2

    Complete Form W-7

    Application for IRS Individual Taxpayer Identification Number

    1. Fill out Form W-7, marking the reason box that matches why you need the number
    2. Mark the 'Apply for a new ITIN' option for a first-time request
    3. Use 'Renew an existing ITIN' instead if you are renewing a previously assigned number

    💡 Tip: Download the current revision of Form W-7 and its instructions from irs.gov so your reason box and application type match the latest form.

  3. 3

    Assemble the package: W-7, tax return, and documents

    1. Attach Form W-7 to the front of your federal tax return
    2. Leave the Social Security number area blank on the return for each person applying for an ITIN
    3. Include your supporting documents — a valid passport on its own, or a combination from the accepted list

    💡 Tip: Apply on or before your tax return due date. Some applicants qualify for one of five filing exceptions and may file the W-7 without an attached return, submitting the exception's required documentation instead.

    ⚠️ Watch out: Bringing notarized copies is a common, costly wrong turn — the IRS states "We don't accept notarized documents." Use originals or certified copies from the agency that issued the document.

  4. 4

    Choose how to submit

    1. By mail to the IRS ITIN Operation in Austin, Texas — note the IRS holds mailed original documents while it processes the application
    2. In person at an IRS Taxpayer Assistance Center that offers ITIN services — free, by appointment
    3. In person at a Volunteer Income Tax Assistance site with ITIN services — also free
    4. Through a Certifying Acceptance Agent or Acceptance Agent, who can verify your originals and return them immediately so you keep them

    💡 Tip: If you need to keep your passport during the wait, an in-person route — a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center — reviews documents without mailing your originals.

  5. 5

    Wait for the IRS notice

    1. Allow seven weeks for the IRS to notify you of the result
    2. Allow nine to eleven weeks if you apply during the January 15 to April 30 filing season or from overseas
    3. On approval, the IRS issues a CP 565, Notice of ITIN Assignment — keep it as the record of your number

    💡 Tip: Mailed originals stay with the IRS for the full processing window, so plan around being without those documents for the duration if you choose the mail route.

What Could Go Wrong

Confirm you need an ITIN, not an SSN: You actually qualify for a Social Security number

Recovery: People with U.S. work authorization, a work visa, or a green card are not eligible for an ITIN and should pursue an SSN; the IRS bars the W-7 in that case. Apply for the SSN instead — see the Social Security number guide for the United States.

Assemble the package: You submitted notarized copies of your documents

Recovery: The IRS does not accept notarized documents. Replace them with originals, or certified copies obtained from the agency that issued each document — a certified copy carries that agency's official stamped seal. A narrow exception lets dependents and spouses of U.S. military personnel applying from an overseas or APO/FPO address submit notarized copies.

Wait for the IRS notice: You later receive an SSN and have an existing ITIN

Recovery: Notify the IRS so your records merge under one number — visit a local IRS office or write a letter giving your full name, mailing address, and ITIN, with a copy of your Social Security card and the CP 565 if available. The IRS will void the ITIN and associate your prior tax information with the SSN. Failing to consolidate can mean you do not receive credit for all wages and taxes withheld.

Costs

Item Amount Payment Notes
ITIN application (Form W-7) — IRS processing $0 No payment — the IRS charges no fee for the application Submitting Form W-7 and the supporting documents to the IRS carries no government charge.
IRS Taxpayer Assistance Center in-person service $0 Free; by appointment Book an appointment by calling the IRS Taxpayer Assistance Center line. Staff can review documents in person so you avoid mailing originals.
Volunteer Income Tax Assistance (VITA) site service $0 Free A VITA site that offers ITIN services can help you prepare and submit the application at no charge.
ITIN application (Form W-7) — IRS processing $0
Payment:
No payment — the IRS charges no fee for the application
Notes:
Submitting Form W-7 and the supporting documents to the IRS carries no government charge.
IRS Taxpayer Assistance Center in-person service $0
Payment:
Free; by appointment
Notes:
Book an appointment by calling the IRS Taxpayer Assistance Center line. Staff can review documents in person so you avoid mailing originals.
Volunteer Income Tax Assistance (VITA) site service $0
Payment:
Free
Notes:
A VITA site that offers ITIN services can help you prepare and submit the application at no charge.
Total: $0

FAQ

Costs

Is there a fee to apply for an ITIN?

The IRS charges no fee for the Form W-7 application, and the mail, IRS Taxpayer Assistance Center, and Volunteer Income Tax Assistance routes are free. A Certifying Acceptance Agent or Acceptance Agent may charge its own service fee — that is the agent's charge, not an IRS charge, and the IRS does not publish an agent fee schedule. No example agent fee is given here because none is published.

General

I might be eligible for an SSN — should I get an ITIN anyway?

No. An ITIN is only for people who are not eligible for a Social Security number. If you have U.S. Department of Homeland Security work authorization, a work visa, or a green card, you qualify for an SSN, and the IRS bars filing the W-7 in that case: "Don't complete Form W-7 if you have an SSN or if you're eligible to get an SSN." Apply for the SSN instead — see the Social Security number guide for the United States.

Can I have both an ITIN and an SSN?

No. You cannot hold both. Once you receive an SSN you must use it for tax purposes and stop using your ITIN, and it is improper to use both numbers to file tax returns. If you already held an ITIN and are later assigned an SSN, notify the IRS so it can combine your tax records under the SSN and void the ITIN.

Do I have to send my passport?

Only if you use the passport as your standalone document. A valid passport — original or an issuing-agency certified copy — proves both identity and foreign status on its own, so you need nothing else. Otherwise you submit a combination of accepted documents. To avoid mailing your original passport, use a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center that reviews documents in person.

How long does the application take?

Allow seven weeks for a status notification. Allow nine to eleven weeks if you apply during the January 15 to April 30 filing season or from overseas.

Does my ITIN ever expire?

Yes. An ITIN that is not included on a U.S. federal tax return for three consecutive tax years expires on December 31 of that third year and must be renewed with Form W-7 before it is used again on a return. Do not renew your ITIN if you have since received a Social Security number — switch to the SSN instead.

Can I apply without filing a tax return?

Only if you meet one of five exceptions: passive income subject to third-party withholding or a treaty benefit; wages, scholarships, grants, or gambling income claiming a treaty benefit; a U.S. real-property home mortgage subject to third-party reporting; disposition of a U.S. real property interest by a foreign person subject to withholding; or a foreign-corporation representative under the relevant e-filing requirement. If you claim an exception, submit the documentation it requires instead of a tax return.

After This Process

  • → Social Security number — if you are eligible for an SSN through DHS work authorization, a green card, or a work visa, get the SSN instead of an ITIN; you cannot hold both. See the Social Security number guide for the United States.
  • → Keep your CP 565, Notice of ITIN Assignment — it is the record of your assigned number and is needed for downstream tax filing.
  • → Renew before reuse — if your ITIN goes unused on a federal tax return for three consecutive years, renew it with Form W-7 before using it again.
  • → If you are later assigned an SSN, notify the IRS to combine your records and stop using the ITIN.

Sources

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More in United States

6 sources cited last accessed 2026-05-29

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  1. T1
    Internal Revenue Service (IRS) 2026-05-29

    An ITIN is a nine-digit number the IRS issues to people who need a U.S. taxpayer identification number for federal tax purposes but are not eligible for a Social Security number. You apply with Form W-7, attach it to the front of your federal tax return, and do not file the return separately. An ITIN does not authorize work, change immigration status, or serve as identification outside the federal tax system. Allow seven weeks for a status notification, or nine to eleven weeks during the January 15 to April 30 filing season or from overseas.

    irs.gov
  2. T1
    Internal Revenue Service (IRS) — Instructions for Form W-7 2026-05-29

    Do not complete Form W-7 if you have an SSN or are eligible to get one; you are eligible for an SSN if you are a U.S. citizen or have been admitted for permanent residence or U.S. employment. Submit original documents or certified copies from the issuing agency; at least one document must contain a photograph unless the applicant is a dependent under 14 (under 18 if a student). Taxpayer Assistance Center appointments are scheduled by calling 844-545-5640. The mail address for the U.S. Postal Service is the IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.

    irs.gov
  3. T1
    Internal Revenue Service (IRS) — ITIN supporting documents 2026-05-29

    Supporting documents must prove identity and foreign status, be original or certified copies from the issuing agency, and be current (not expired on the date of submission). A passport is the only standalone document. The IRS does not accept notarized documents; a certified copy is one the original issuing agency provides with its official stamped seal. Dependents and spouses of U.S. military personnel applying from an overseas or APO/FPO address may submit notarized copies.

    irs.gov
  4. T1
    Internal Revenue Service (IRS) — How to apply for an ITIN 2026-05-29

    Applications can be submitted by mail to the IRS ITIN Operation, in person at an IRS Taxpayer Assistance Center offering ITIN services, in person at a VITA site with ITIN services, or through a Certifying Acceptance Agent or Acceptance Agent. The mail, Taxpayer Assistance Center, and VITA routes are free; the agent routes are fee-based and fees may vary.

    irs.gov
  5. T1
    Internal Revenue Service (IRS) — Additional ITIN information 2026-05-29

    ITINs are for federal income tax purposes only and do not change immigration status or the right to work. Some Acceptance Agents may charge a fee, which is the agent's charge and not the IRS's. Once you receive an SSN you must use it and discontinue the ITIN; it is improper to use both numbers to file returns, and you must notify the IRS to combine records under one number, after which the IRS voids the ITIN. The IRS issues a CP 565, Notice of ITIN Assignment, on approval.

    irs.gov
  6. T1
    Internal Revenue Service (IRS) — Instructions for Form W-7 (statutory basis) 2026-05-29

    The requirement that a taxpayer furnish an identifying number for federal tax purposes is established by the Internal Revenue Code at 26 U.S.C. § 6109 (Identifying numbers); the ITIN is the IRS-administered identifying number for people who must furnish a number but are not eligible for an SSN. The Instructions for Form W-7 note that section references are to the Internal Revenue Code unless otherwise noted.

    irs.gov
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