ITIN stands for Individual Taxpayer Identification Number. It is a 9-digit number the IRS gives to people who need a U.S. tax number but cannot get a Social Security number. If you are a foreigner with U.S. income, the spouse of a U.S. citizen, or the owner of a U.S. LLC living abroad, it is probably the first tax number you will hear about. This guide explains what an ITIN is, how to recognize one, who needs it, and the limits that often surprise people. It is based on the IRS ITIN page and the Form W-7 instructions.
ITIN meaning in one paragraph
The IRS defines an ITIN as a 9-digit number it issues “if you need a U.S. taxpayer identification number for federal tax purposes, but you aren’t eligible for a Social Security number (SSN).” In practice, it is the tax ID used on a U.S. tax return by someone who is not allowed to have an SSN. It does the same job on tax forms as an SSN does, but nothing beyond them.
What an ITIN looks like
According to IRS Publication 1915, an ITIN:
- always begins with the number 9,
- is formatted like an SSN, 9XX-XX-XXXX, and
- has its fourth and fifth digits in one of these ranges: 50–65, 70–88, 90–92 or 94–99.
So 9XX-7X-XXXX is an ITIN pattern. A number starting with 9 whose middle digits fall outside those ranges is not a valid ITIN. A number in the XX-XXXXXXX format is an EIN, which belongs to a business, not a person.
Who needs an ITIN
You need an ITIN when you have a federal tax purpose and you are not eligible for an SSN. The IRS lists these common situations:
| Situation | Typical example |
|---|---|
| Nonresident alien who must file a U.S. tax return | A founder in Türkiye whose U.S. LLC earns income effectively connected with a U.S. business and who files Form 1040-NR |
| Nonresident alien claiming a tax treaty benefit | A foreign individual claiming a reduced treaty rate who has no foreign tax ID to use instead |
| Resident alien filing a U.S. return who cannot get an SSN | Someone who meets the substantial presence test but is not authorized to work |
| Spouse or dependent of a U.S. citizen or resident | A spouse abroad listed on a joint return |
| Spouse or dependent of a nonresident visa holder | Family members of a visa holder who are not eligible for an SSN |
| Nonresident student, professor or researcher | Filing a return or claiming an exception |
The IRS adds that a return showing all zero entries generally does not show a federal tax purpose, so it does not justify an ITIN.
Who does not need one
- U.S. citizens and green card holders (they get SSNs),
- anyone eligible for an SSN, including a nonresident with a U.S. work visa, and
- a foreign-owned LLC itself. The company uses its own EIN on Form 5472 and other business filings. Our guide to Form 5472 instructions explains why the owner can be listed without an ITIN.
You also do not need an ITIN just to sign Form W-8BEN for a payer, to request a filing extension, or to make estimated tax payments.
What an ITIN does not do
This is the part people most often misunderstand. The IRS states that an ITIN does not:
- qualify you for Social Security benefits or the Earned Income Tax Credit,
- provide or change immigration status,
- authorize you to work in the United States, or
- serve as identification outside the federal tax system.
Some banks and other businesses accept an ITIN when opening an account, but that is their own policy, not a right the ITIN gives you.
ITIN vs SSN vs EIN
| ITIN | SSN | EIN | |
|---|---|---|---|
| Issued by | IRS | Social Security Administration | IRS |
| Issued to | Individuals not eligible for an SSN | U.S. citizens and people authorized to work | Businesses and other entities |
| Format | 9XX-XX-XXXX | XXX-XX-XXXX | XX-XXXXXXX |
| Used for | Federal tax returns and tax forms | Work, benefits and taxes | Business tax filings, bank accounts, payroll |
| Expires | Yes, after 3 consecutive years of non-use | No | No |
| Cost from the government | Free | Free | Free |
If you receive an SSN after having an ITIN, stop using the ITIN and tell the IRS, so it can move the tax history filed under your ITIN to your SSN.
How to get an ITIN
You apply on Form W-7. In most cases the application must be attached to a U.S. federal tax return, unless you qualify for one of the exceptions listed in the instructions. You also prove your identity and foreign status with supporting documents. A current passport is the only document that proves both on its own. The other 12 accepted documents have to be combined.
There are three ways to submit:
| Option | Cost | What happens to your passport |
|---|---|---|
| Mail to the IRS ITIN Operation in Austin, Texas | Free | You send the original or a certified copy from the issuing agency; the IRS returns it, usually within 60 days |
| IRS Taxpayer Assistance Center with ITIN services (by appointment, U.S. only) | Free | Checked in person and handed back at the appointment |
| Certifying Acceptance Agent (CAA) | Fee-based | The CAA verifies it and returns it; the original is not mailed to the IRS |
The IRS says to allow 7 weeks for a decision, or 9 to 11 weeks between January 15 and April 30 or if you apply from abroad. The number arrives in a letter called Notice CP565. Keep it with your tax records.
A CAA is a firm the IRS has authorized under its Acceptance Agent Program to review applications and authenticate documents. That is the reason many applicants living abroad choose one: they do not have to post their passport to the United States. SolutionHub is an IRS-authorized CAA. Our ITIN application service covers the Form W-7, the tax return it goes with, and the document check.
When an ITIN expires
An ITIN that is not used on a U.S. federal tax return for three consecutive tax years expires on December 31 of the third year of non-use. You only need to renew it when it will be included on a tax return again. If it only appears on information returns that others file about you, such as a Form 1099, you do not have to renew it for that purpose.
Renewal uses the same Form W-7, with the “Renew an existing ITIN” box checked. Filing a return with an expired ITIN can delay processing and cost you certain credits until the number is renewed.
Lost your ITIN?
There is no online lookup for ITINs. Check the CP565 notice and copies of past tax returns first. If you cannot find it, the IRS says to call 800-829-1040 from the U.S. or 267-941-1000 from abroad (not toll-free). Be careful with websites that offer to “find your ITIN” for a fee.
Do you need one?
If you are not sure whether you need an ITIN, start from the tax filing, not the number. The question is whether you have to file a U.S. return or claim a treaty benefit. If the answer is yes and you cannot get an SSN, you need an ITIN. A free 15–30 minute consultation is usually enough to answer that. If you do need one, we can prepare the application and the return together. Getting an ITIN from the IRS is free; we charge only for our preparation and document verification.
