A person with a federal tax purpose who is not eligible for a Social Security number. Citizens and anyone eligible for a Social Security number do not need one.

How long does an ITIN application take?

Allow 7 weeks for notification, or 9 to 11 weeks in tax season or when applying from overseas.

Does an ITIN authorize work in the United States?

No. An ITIN does not authorize work, provide immigration status, or qualify the holder for Social Security benefits.

How to Get an ITIN With IRS Form W-7

Q: What documents prove identity and foreign status for an ITIN?

A valid passport alone proves both. Without one, two documents are needed, one for identity and one for foreign status, with one showing a photo.

The ITIN in one table

Question	IRS rule
What it is	A 9-digit number beginning with 9, formatted like a Social Security number, issued by the IRS for federal tax purposes only.
Who needs one	A person with a federal tax purpose who is not eligible for a Social Security number. Resident and nonresident aliens, spouses, and dependents may apply regardless of immigration status; spouses and dependents only if claimable for an allowable benefit or filing their own return. U.S. citizens, nonresident aliens with a U.S. work visa, green-card holders, and anyone else eligible for a Social Security number do not need one.
What it does not do	An ITIN does not qualify the holder for Social Security benefits or the Earned Income Tax Credit, provide or change immigration status, authorize work legally in the United States, or serve as identification outside the federal tax system.
The package	Form W-7, one per person, plus Form 1040 or Form 1040-NR, with the Social Security number area left blank for each ITIN applicant, plus supporting documents and exception documentation where applicable. Spouse and dependent W-7 forms attach to the front of the return. Include the return in the package; never file it separately.
When to apply	Apply on or before the return due date, with the return included in the package. Prior-year returns and filing-requirement exceptions may be filed at any time. The ITIN must be assigned by the return due date, including extensions, to claim certain credits: the child tax credit, the credit for other dependents, and the American opportunity tax credit.
Cost	The IRS charges no fee for an ITIN application. In-person agents may charge their own fees, as noted below.

Supporting documents

Documents must prove identity and foreign status, be originals or certified copies from the issuing agency with an official seal, and be current and not expired at submission. A valid passport, original or certified copy, is the only stand-alone document proving both identity and foreign status. Without one, two documents are needed, one for identity and one for foreign status, with one showing a photo, except for dependents under 14, or under 18 if a student. Notarized copies do not count. Dependents need proof of U.S. residency as well.

The routes: mail or in person

Mail the package to the Austin Service Center. By U.S. Postal Service: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. By private delivery service: Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Highway 35, Austin, TX 78741-0000.

Apply in person at an IRS Taxpayer Assistance Center with ITIN services, free, which reviews the completed W-7, authenticates most documents, returns them at the appointment, and mails the package; it does not help complete the form, and appointments may take several weeks to obtain. Or at a Volunteer Income Tax Assistance site with ITIN services, free at limited U.S. locations, where Certifying Acceptance Agents complete and review the form, authenticate most documents, and prepare the return if the applicant qualifies. Or with a Certifying Acceptance Agent, fee-based, in the U.S. and internationally, who completes, reviews, and authenticates most documents, returns them at the appointment, mails the package, and may resolve issues and receive notice copies; a Certifying Acceptance Agent cannot authenticate foreign military ID cards or dependent documents except passports and birth certificates, which must be mailed. Or with an Acceptance Agent, fee-based, who helps complete and submit the form and reviews and mails the documents but does not authenticate them. The IRS comparison table states the centers and VITA sites are free while the agents are fee-based; no guide should state that all routes are free.

After you apply

Allow 7 weeks for notification of the application status, or 9 to 11 weeks if it is tax season, January 15 to April 30, or the application was made from overseas. Three notices may arrive: CP565 means an ITIN was assigned and no further action is needed; CP566 means more information is needed; CP567 means the application was rejected and must be resubmitted. Mailed original supporting documents are returned within 60 days.

Expiry, renewal, and getting a Social Security number later

An ITIN unused on a federal return for 3 consecutive tax years expires December 31 after the third year. Renewal is required only if the ITIN will be on a return; information returns such as Form 1099 may keep using an expired ITIN. Filing with an expired ITIN risks delay, lost credits, a reduced refund, or penalties and interest. To renew, file Form W-7 marked as a renewal and still check the applicable reason box. A person cannot hold both an ITIN and a Social Security number. On getting a Social Security number, stop using the ITIN and notify the IRS to combine the records by letter to Internal Revenue Service, Austin, TX 73301-0057, with full name, mailing address, the ITIN plus a copy of the CP565 notice if available, and a copy of the Social Security card. The ITIN is voided and prior records associate to the Social Security number.

Extensions and estimated payments without an ITIN

No ITIN is needed to request an extension: file Form 4868 with ITIN TO BE REQUESTED in the Social Security number or ITIN area and do not include a W-7. For estimated payments without an ITIN, use Form 1040-ES or 1040-ES (NR) with the same notation and no W-7 enclosed.

The process, step by step

Confirm the fork. The applicant has a federal tax purpose and is not eligible for a Social Security number. Social Security number eligible applicants must not file Form W-7.
Complete Form W-7, one per person, and complete Form 1040 or 1040-NR, leaving the Social Security number area blank for each ITIN applicant. Attach spouse and dependent W-7 forms to the front of the return.
Gather supporting documents. Originals or agency-certified copies proving identity and foreign status; a valid passport alone suffices, otherwise two documents with one showing a photo, plus dependent U.S. residency proof where required.
Choose a route. Mail the package to the Austin address, or apply in person at a Taxpayer Assistance Center, a VITA site, a Certifying Acceptance Agent, or an Acceptance Agent, as described above.
Allow 7 weeks for notification, 9 to 11 weeks in tax season or from overseas. Respond to any CP566 notice, resubmit if a CP567 rejection arrives, and expect mailed originals back within 60 days.
Renew only if the ITIN will be on a return, after 3 consecutive years of non-use. If a Social Security number is later obtained, stop using the ITIN and notify the IRS by letter to combine the records.

What this guide does not state

The W-7 reason-box and exception details beyond the package described above are not enumerated here. No fee figure for agent services is stated; agents set their own fees.

Source

Facts verified 2026-10-29.

This page explains how the process works and what the official rules say. It is general information, not legal or tax advice. For advice about a specific situation, talk to a qualified professional or the agency.

How Do You Get an ITIN With IRS Form W-7?