An ITIN (Individual Taxpayer Identification Number) is a 9-digit tax processing number the IRS issues to people who must file or be reported on U.S. federal taxes but are not eligible for a Social Security Number (SSN). Every ITIN begins with the digit 9 and follows the format 9XX-XX-XXXX. You apply with Form W-7, normally attached to a federal tax return, and processing takes about 7 weeks by mail — or your application can be prepared and your documents verified in 5–10 business days through an IRS Certified Acceptance Agent (CAA), without mailing your passport anywhere.
What an ITIN Actually Is
The IRS created the ITIN program in 1996 to give people without SSN eligibility a way to comply with U.S. tax law. The U.S. taxes income at the source: if you earn U.S.-source income, own a U.S. business, or are claimed on a U.S. tax return, the IRS needs a number to process your paperwork — citizen or not, resident or not.
An ITIN is purely administrative. It lets the IRS:
- Process your federal tax return and match payments to your account
- Apply tax treaty benefits that reduce withholding on U.S. income
- Track third-party reports, such as interest a U.S. bank pays you
- Issue refunds you are legally owed
That is the full list. An ITIN is for U.S. tax administration only — a point covered in detail below, because it is the single most misunderstood fact about the number.
Who Needs an ITIN
You need an ITIN if you fall into any of these groups and do not qualify for an SSN:
- Non-resident aliens with a U.S. filing obligation — for example, you sold U.S. stocks, earned U.S. rental income, or received U.S. royalties
- Tax treaty claimants — residents of treaty countries who need an ITIN to claim reduced withholding rates on U.S.-source income
- Spouses of U.S. citizens or residents — needed when filing jointly or being claimed on a return
- Dependents of U.S. taxpayers — children or qualifying relatives listed on a federal return
- Foreign owners of U.S. LLCs — a single-member LLC owned by a non-resident often creates personal U.S. filing obligations (such as Form 1040-NR alongside the LLC's Form 5472 filing)
- Foreign investors in U.S. real estate — rental income reporting and FIRPTA withholding on sales both require a U.S. tax ID
- Foreign students, professors, and researchers — those with filing requirements who are not eligible for an SSN
If you run a business, note the distinction: the business entity gets an EIN, while you as an individual get an ITIN. Many non-resident founders need both — see EIN vs ITIN: which do you need for the breakdown.
What an ITIN Does NOT Do
This section matters more than any other. The IRS is explicit about the ITIN's limits:
- An ITIN is for U.S. tax administration only.
- An ITIN does NOT authorize you to work in the United States.
- An ITIN does NOT confer or change immigration status.
- An ITIN does NOT entitle the holder to Social Security benefits.
An ITIN also does not make you eligible for federal benefits tied to an SSN. It exists so the IRS can process taxes — nothing more. Anyone who tells you an ITIN unlocks employment or immigration advantages is wrong, and acting on that advice can create serious legal problems.
Some practical uses do exist within those limits. Certain U.S. banks accept an ITIN as the tax ID for opening personal accounts, and lenders may use it for tax reporting on mortgage interest. See banks that accept ITIN for how that works in practice.
ITIN vs SSN: Key Differences
| Feature | ITIN | SSN |
|---|---|---|
| Issued by | IRS | Social Security Administration |
| Application form | Form W-7 | Form SS-5 |
| Who qualifies | People with U.S. tax obligations not eligible for an SSN | U.S. citizens, permanent residents, noncitizens authorized to work |
| Format | 9XX-XX-XXXX (always starts with 9) | XXX-XX-XXXX |
| Authorizes employment | No | Yes |
| Social Security benefits | No | Yes (with sufficient work credits) |
| Expires | Yes, after 3 consecutive years of non-use on a return | Never |
| Purpose | Federal tax administration only | Employment, benefits, and broad identification |
If someone later becomes eligible for an SSN — for example, after receiving work authorization — they apply to the SSA, stop using the ITIN, and notify the IRS so the two records are combined.
How to Apply for an ITIN: 3 Routes
Every route uses Form W-7, normally attached to a federal tax return. The difference is who verifies your identity documents and how long you go without them.
| Route | How it works | Document risk | Timeline |
|---|---|---|---|
| Mail to the IRS | Send Form W-7, tax return, and original documents (or certified copies from the issuing agency) to the IRS ITIN Operation in Austin, TX | Your original passport is in the mail for weeks | ~7 weeks; 9–11 weeks during peak season (Jan 15–Apr 30) or from abroad |
| Certified Acceptance Agent (CAA) | The CAA verifies your documents, certifies them to the IRS, and prepares the application | Passport never mailed — verified and returned to you | Application prepared and documents verified in 5–10 business days, then IRS processing |
| IRS Taxpayer Assistance Center (TAC) | In-person document verification by appointment at select IRS offices | Documents verified on the spot | No same-day ITIN — standard IRS processing still applies after the appointment |
The mailing address for self-filed applications:
Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
If timing matters — a tax deadline, a bank requirement, a closing date — see how to get an ITIN fast for the full timeline breakdown of every route.
What a Certified Acceptance Agent Does
A CAA holds a written agreement with the IRS to verify ITIN applicants' identity documents. The practical benefits:
- Your passport stays with you. The CAA inspects the original, certifies it on Form W-7 (COA), and returns it. Nothing irreplaceable enters the postal system.
- Fewer rejections. CAAs catch the errors — wrong reason box, mismatched names, missing treaty articles — that drive CP566 and CP567 notices.
- A point of contact. The CAA is listed on the application and can follow up with the IRS ITIN unit on its status.
itin.net is an IRS Certified Acceptance Agent and handles the entire process — W-7 preparation, document certification, and IRS follow-up — for a flat $497 with a 100% money-back guarantee. See pricing.
Required Documents
The IRS accepts 13 documents as proof of identity and foreign status. The rules:
- A valid passport is the only standalone document. If you have one, you need nothing else (dependents may need additional proof of U.S. residency).
- Without a passport, you need 2 of the remaining 12 documents, at least one with a photo.
The 13 acceptable documents:
- Passport (standalone)
- National identification card (with photo, name, address, date of birth, expiration)
- U.S. driver's license
- Foreign driver's license
- U.S. state identification card
- Civil birth certificate (required for dependents under 18 without a passport)
- Foreign voter registration card
- U.S. visa
- U.S. military identification card
- Foreign military identification card
- USCIS photo identification
- Medical records (dependents under age 6 only)
- School records (dependents under 18, or under 24 if a student)
Documents must be current (not expired) and must be originals or copies certified by the issuing agency — notarized copies are not accepted.
What an ITIN Costs
| Item | Cost |
|---|---|
| IRS fee for issuing an ITIN | $0 — the IRS never charges |
| Form W-7 and instructions | Free download from irs.gov |
| Certified copies of documents from your issuing agency | Varies by country |
| International courier (if mailing originals) | Typically $50–$100 each way |
| CAA service — new ITIN application | $497 |
| CAA service — ITIN renewal | $397 |
Doing it yourself costs only postage and time — and the risk of weeks without your passport plus a possible rejection cycle. A CAA fee buys document safety, error-checking, and a prepared application in 5–10 business days.
Tracking Your Application and IRS Notices
There is no online ITIN tracking tool. After about 7 weeks, call the IRS at 1-800-829-1040 (inside the U.S.) or +1-267-941-1000 (international). Full guidance is in how to track your W-7 application.
The outcome arrives as one of three notices:
| Notice | Meaning | What to do |
|---|---|---|
| CP565 | ITIN assigned | Save the notice — it is your official record of the number |
| CP566 | More information needed | Respond with the requested documents within 45 days |
| CP567 | Application rejected | Fix the stated issue and submit a new W-7 |
Expiration and Renewal
An ITIN that is not used on a U.S. federal tax return for 3 consecutive tax years expires on December 31 of that third year. An expired ITIN on a return delays processing and can hold up refunds and credits.
Renewal means filing Form W-7 again with the "Renew an Existing ITIN" reason checked, along with current identity documents. You do not need to attach a tax return to renew. The process and timing are covered in ITIN renewal: when and how.
ITIN Format and History
A few details worth knowing:
- Created in 1996 under Treasury regulations to bring non-SSN-eligible taxpayers into the system.
- Always begins with 9. The format is 9XX-XX-XXXX — nine digits, same length as an SSN.
- Middle digits identify it as an ITIN. The fourth and fifth digits fall in defined ranges (50–65, 70–88, 90–92, and 94–99). A 9-series number with middle digits outside those ranges is not a valid ITIN.
- Pre-2013 ITINs had no expiration. The PATH Act of 2015 introduced the current expiration rules, which is why older, unused ITINs now lapse.
The IRS has issued millions of ITINs since the program began — the number is a routine part of the U.S. tax system for non-residents, foreign investors, and international families.
Bottom Line
An ITIN is the key that lets a non-SSN-eligible person interact with the U.S. tax system: file returns, claim treaty rates, receive refunds, and satisfy reporting tied to U.S. banks, LLCs, and real estate. It does nothing beyond tax administration — no work authorization, no immigration effect, no Social Security benefits.
The application itself is a single form, but document rules and rejection notices trip up a large share of self-filers. If you would rather have an IRS-authorized agent prepare the W-7, verify your passport without mailing it, and track the application to approval, itin.net handles it end to end for $497 — see pricing.
Frequently Asked Questions
What is an ITIN number?
An ITIN (Individual Taxpayer Identification Number) is a 9-digit tax processing number issued by the IRS to people who need to file or be reported on U.S. taxes but are not eligible for a Social Security Number. It always begins with 9 and uses the format 9XX-XX-XXXX.
Who needs an ITIN?
Non-resident aliens with a U.S. tax filing obligation, people claiming tax treaty benefits, spouses and dependents of U.S. taxpayers without SSNs, foreign owners of U.S. LLCs with personal filing obligations, and foreign investors in U.S. real estate all need an ITIN.
Does an ITIN allow you to work in the United States?
No. An ITIN does NOT authorize you to work in the United States. It is for U.S. tax administration only and does not confer or change immigration status.
How long does it take to get an ITIN?
Roughly 7 weeks by mail, or 9 to 11 weeks during peak season (January 15 to April 30) or when applying from abroad. A Certified Acceptance Agent prepares the application and verifies documents in 5 to 10 business days, after which standard IRS processing applies.
How much does an ITIN cost?
The IRS does not charge a fee for issuing an ITIN. Costs come from preparation help: a Certified Acceptance Agent such as itin.net charges $497 for a new application and $397 for a renewal.
What documents do I need for an ITIN application?
A valid passport works as a standalone document. Without a passport, you need two documents from the IRS list of 13 acceptable documents — for example, a national ID card plus a foreign driver's license or civil birth certificate.
Do I have to send my original passport to the IRS?
Only if you mail the application yourself. A Certified Acceptance Agent verifies your passport and returns it to you, so the original never gets mailed to the IRS. IRS Taxpayer Assistance Centers can also verify documents in person by appointment.
What is Form W-7?
Form W-7 is the IRS application for an ITIN. It is normally attached to a federal tax return, though exceptions exist for tax treaty benefits and third-party reporting such as bank or mortgage interest.
What is the difference between an ITIN and an SSN?
An SSN is issued by the Social Security Administration to U.S. citizens, permanent residents, and noncitizens authorized to work, and it authorizes employment. An ITIN is issued by the IRS for tax administration only and does not authorize work or provide Social Security benefits.
Do ITINs expire?
Yes. An ITIN not used on a U.S. federal tax return for 3 consecutive tax years expires on December 31 of that third year. Renewal requires a new Form W-7 with the "Renew an Existing ITIN" reason selected.
How do I check my ITIN application status?
Call the IRS at 1-800-829-1040 from inside the U.S. or +1-267-941-1000 internationally, after 7 weeks have passed. There is no online ITIN tracking tool.
Can I get an ITIN without filing a tax return?
In limited cases, yes. Exceptions include claiming tax treaty benefits and third-party reporting situations such as bank interest or mortgage interest reporting. Most applicants must attach Form W-7 to a federal tax return.
What do IRS notices CP565, CP566, and CP567 mean?
CP565 means your ITIN was assigned. CP566 means the IRS needs more information before deciding. CP567 means the application was rejected — fix the stated issue and submit a new W-7.
