What is an ITIN? Complete Guide to the Individual Taxpayer Identification Number
What the IRS ITIN is, what it's for, who needs one, and key differences from a Social Security Number (SSN).
What is an ITIN? Complete Guide to the Individual Taxpayer Identification Number
An ITIN is a 9-digit tax processing number issued by the Internal Revenue Service (IRS) — it always starts with 9, costs nothing to obtain directly from the IRS, and since 2016 expires after 3 consecutive years without use on a tax return.
The ITIN (Individual Taxpayer Identification Number) is a 9-digit tax processing number issued by the Internal Revenue Service (IRS) to individuals who need to file taxes in the US but are not eligible for a Social Security Number (SSN).
What is the ITIN for?
The ITIN is for federal tax purposes only. Specifically, it allows you to:
- File federal tax returns (Form 1040)
- Claim refunds of withheld taxes
- Report income earned in the US to the IRS
- Claim qualifying dependents on your return (spouse or children)
- Comply with the legal obligation to report income to the IRS
What the ITIN is NOT
It’s critical to understand that the ITIN:
- Does NOT grant legal immigration status
- Does NOT authorize work in the US
- Does NOT serve as identification
- Does NOT grant eligibility for Social Security, Medicare, or the Earned Income Tax Credit (EITC)
- Does NOT grant eligibility for a green card
The ITIN is strictly an IRS tax tool.
Who needs an ITIN?
You need an ITIN if you are not eligible for an SSN and are in one of these situations:
- Non-resident alien who needs to file US taxes
- Resident alien (per the “Substantial Presence Test”) who needs to file taxes
- Spouse or dependent of a US citizen or legal resident being claimed on a return
- Foreign student, professor, or researcher filing a return
- Spouse or dependent of a work-visa holder
Important note: If you’re a US citizen or have work authorization (green card, EAD), you should apply for an SSN, not an ITIN.
ITIN format
The ITIN follows the format 9XX-7X-XXXX or 9XX-8X-XXXX — it always starts with 9 and the fourth digit is 7 or 8. This visually distinguishes it from the SSN.
Does the ITIN expire?
Yes. Since 2016, ITINs expire if:
- Not used on a tax return for 3 consecutive years
- Issued before 2013 and never renewed
If your ITIN expires, you must renew it before filing your next return, or the return may be rejected or delayed.
Cost
Applying for the ITIN directly with the IRS is FREE. You only pay if using a Certified Acceptance Agent (CAA) or a tax preparer to assist you (typically $50-$200).
How to verify official information
- Official IRS info: irs.gov/itin
- Form W-7 (ITIN application): irs.gov/forms-pubs/about-form-w-7
- Spanish version: irs.gov/es/itin
Frequently asked questions
Can my ITIN become an SSN if I get authorization?
Not directly. If you obtain an SSN (because you got work authorization or became a resident), you must notify the IRS to combine your ITIN tax history with the new SSN. Send a letter to the IRS with copies of your SSN and ITIN.
Can I open a bank account with ITIN?
Yes. Many US banks accept ITIN for opening accounts (Chime, Self, Varo, Current, and traditional banks like Bank of America, Wells Fargo at some branches). See our ITIN banking guide.
Does the IRS report my information to immigration?
Under current law (IRC §6103), tax information is confidential and the IRS does not routinely share it with ICE or USCIS. However, this has been a topic of political debate. Consult an immigration attorney or tax professional for your specific situation.
Can I work with an ITIN?
Not legally. The ITIN does not authorize employment. Working without authorization has serious immigration consequences. Some employers (incorrectly or illegally) accept ITIN; this puts the worker at risk.
Can I claim the Earned Income Tax Credit (EITC) with ITIN?
No. The EITC requires a valid SSN. However, you can claim other credits like the Child Tax Credit in some cases (verify with a tax preparer).
Related information
- How to apply for ITIN (Form W-7)
- Documents needed for ITIN
- ITIN renewal
- Banks that accept ITIN
- Filing taxes with ITIN
Official source: IRS — ITIN
Last verified: 2026-05-25.
General procedural information for educational purposes. Not legal, tax, or immigration advice. Laws and fees change — verify with the issuing agency before taking action. For case-specific guidance, consult a licensed immigration attorney or other appropriate professional.
Related procedural information
- ITIN — file federal taxes without SSN — required for federal and most state filings
- ITIN-friendly business banking — for self-employment income
- Form an LLC to structure business income — pass-through tax treatment under ITIN
- Driver’s license requirements by state (DMV) — residency for state tax purposes
- Find legal help for tax issues — VITA + low-income tax clinics
Frequently asked questions
Can my ITIN become an SSN if I get authorization?
Can I open a bank account with ITIN?
Does the IRS report my information to immigration?
Can I work with an ITIN?
Can I claim the Earned Income Tax Credit (EITC) with ITIN?
The rules change. Hear about it first.
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General information, not legal advice. MigrantUSA is an independent publisher and is not a law firm; using this site does not create an attorney-client relationship, and this content is not a substitute for advice from a licensed attorney about your specific situation. US federal, state, and local government procedures, fees, and forms change. Always verify current details directly with the relevant agency before acting. For immigration, tax, or other legal matters specific to your situation, consult a licensed attorney or BIA-accredited representative.