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 outside the federal tax system
  • 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. For how it compares with a Social Security number on work, benefits, and tax credits, see ITIN vs SSN: what’s the difference.

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 nonresident alien U.S. visa holder

The IRS adds a condition for spouses and dependents: they are eligible for an ITIN only if they can be claimed for an allowable tax benefit or they file their own tax return.

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 IRS describes the ITIN as “a 9-digit number, beginning with the number “9”, formatted like an SSN (NNN-NN-NNNN).” For a side-by-side of the two numbers, see ITIN vs 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 has expired and it will be included on a U.S. federal tax return, you must renew it — the Form W-7 instructions say a renewal application must include that return unless you meet an exception. Filing with an expired ITIN may delay processing and cost you certain credits, the IRS says.

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; each sets its own fee and the IRS publishes no schedule.

How to verify official information

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?

Some do. Each bank sets its own policy: some state an ITIN path on their own account-opening pages, and others require a Social Security number. Our ITIN banking guide lists which banks fall on each side, checked against each bank’s own page.

Does the IRS report my information to immigration?

Tax-return information is confidential under IRC §6103, but a 2025-2026 IRS-ICE arrangement allows sharing limited taxpayer data in defined cases — people with final removal orders or under criminal investigation. The arrangement has been challenged in court with conflicting rulings still on appeal — see where this litigation stands. 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, and an SSN issued for nonwork purposes does not count (IRC §32(m)). For tax year 2025 onward the Child Tax Credit also requires an SSN valid for employment for the filer (on a joint return, at least 1 spouse) and for each qualifying child (IRC §24(h)(7)). An ITIN filer may still be able to claim the $500 Credit for Other Dependents. For tax years beginning after December 31, 2025, the American opportunity and lifetime learning credits require the claimant’s SSN (IRC §25A(g)(1)). Verify your situation with a tax preparer.

Official source: IRS — ITIN

Last verified: 2026-09-10.

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.