Gokce Tandogdu
ITIN Specialist, itin.net
Your ITIN, or Individual Taxpayer Identification Number, is issued by the Internal Revenue Service (IRS) to individuals who are non-U.S. citizens or resident aliens and require a U.S. taxpayer identification number for tax purposes, but are not eligible for a Social Security Number (SSN). If you are wondering how do I find out my ITIN number, the most straightforward way is to check documents you have previously submitted to the IRS. If you cannot locate these documents, there are specific procedures to follow to obtain this information directly from the IRS.
Locating Your ITIN on Previous Tax Filings
The most common and easiest way to find your ITIN is to look at tax returns you have already filed with the IRS. Your ITIN will be printed clearly on the top right corner of most IRS tax forms. Specifically, you should check:
- Form 1040-NR (U.S. Nonresident Alien Income Tax Return): If you have filed U.S. federal income tax returns as a non-resident alien, your ITIN will be on the first page of these forms.
- Form W-7 (Application for IRS Individual Taxpayer Identification Number): If you have applied for an ITIN, a copy of your approved Form W-7 application should have been processed by the IRS. Your ITIN would have been assigned at that time and would be noted on the IRS's copy of your application.
- IRS Notices and Correspondence: The IRS may have sent you notices or other correspondence regarding your tax filings. Your ITIN is usually included on these documents for identification purposes. Look for documents like CP-565, which is the official notice assigning your ITIN.
If you filed jointly with a spouse or as part of a dependent filing, your ITIN, as well as your spouse's or dependent's ITIN, should be listed on the tax return.
Obtaining Your ITIN Directly from the IRS
If you cannot locate your ITIN on any of your past tax documents, you can request it directly from the IRS. The IRS has specific procedures in place to help taxpayers retrieve this information, but it requires proper identification and verification of your identity.
Contacting the IRS by Phone
You can call the IRS toll-free at 800-829-1040 to inquire about your ITIN. Be prepared to verify your identity. The IRS representative will ask you a series of questions to confirm that you are the individual to whom the ITIN was issued. These questions are designed to protect your personal information and may include:
- Your full name, as it appears on your tax return.
- Your current mailing address.
- Your previous addresses.
- Your date of birth.
- Information from a previously filed tax return (e.g., the tax year, the type of return filed, amounts of adjusted gross income).
It is important to note that the IRS representative may not be able to provide your ITIN over the phone during the initial call, especially if they cannot fully verify your identity through the questions asked. In some cases, they may advise you to mail in a written request with supporting documentation.
Mailing a Written Request to the IRS
If you are unable to retrieve your ITIN by phone, or if the IRS representative advises you to do so, you can submit a written request. This request must be mailed to the IRS and should include sufficient information for them to locate your records. You will need to provide:
- Your full name.
- Your current mailing address.
- Your date of birth.
- A copy of your Form W-7 application, if available.
- Any other identifying information that may help the IRS locate your record.
You should send your written request to the following address:
Internal Revenue Service Austin, TX 73301-0055 ATTN: ITIN Operation
When the IRS receives your request, they will search their records. If they can locate your ITIN, they will mail it to the address you provided in your written request. This process can take several weeks, so it is advisable to plan accordingly.
Understanding the ITIN Assignment Process
An ITIN is assigned only to individuals who are not eligible for an SSN and who have a tax filing or reporting requirement. The IRS issues ITINs through the ITIN Operation in Austin, Texas. When you apply for an ITIN using Form W-7, you must provide documentation to prove your foreign status and identity. The IRS reviews these documents and, if approved, assigns a unique nine-digit number. This number begins with the number 9 and has a 7 or 8 in the fourth digit (e.g., 9XX-7X-XXXX or 9XX-8X-XXXX).
Once assigned, your ITIN remains your personal tax identification number for life, unless you later become eligible for and obtain an SSN. If you obtain an SSN, you must notify the IRS, and your ITIN will be invalidated. You will then use your SSN for all future tax filings.
Why You Might Need an ITIN
Individuals who need an ITIN typically fall into several categories:
- Non-resident aliens filing U.S. tax returns: This includes individuals who earn income from U.S. sources and are required to file a U.S. tax return (e.g., Form 1040-NR).
- Resident aliens filing U.S. tax returns: Certain resident aliens who are not eligible for an SSN may need an ITIN.
- Dependents or spouses of U.S. citizens or resident aliens: If a dependent or spouse does not have an SSN but needs to be claimed on a U.S. tax return, an ITIN is required.
- Individuals claiming tax treaty benefits: Some tax treaties allow for reduced withholding on certain types of income. To claim these benefits, an ITIN may be necessary.
- Individuals required to file U.S. tax returns or information returns: This can include individuals who are partners in a U.S. partnership or beneficiaries of a U.S. estate or trust.
- Individuals opening a U.S. bank account: While not always required by every bank, some financial institutions, particularly those that report interest income to the IRS, may request an ITIN from foreign nationals who do not have an SSN. This is often a requirement for opening a U.S. bank account.
- Individuals forming or operating a U.S. LLC: For non-resident aliens who are members of a U.S. LLC, an ITIN may be necessary for tax filing purposes, especially if the LLC has U.S. source income or requires information reporting like Form 5472. If you are considering forming a U.S. LLC, understanding your tax obligations and the need for an ITIN is crucial. You can learn more about forming a U.S. LLC on our U.S. LLC formation service page.
- Individuals applying for an Employer Identification Number (EIN): While an EIN is for businesses, an individual applying for an EIN on behalf of a business entity may need to provide their own ITIN if they do not have an SSN. You can find more information about EINs on our EIN application service page.
The Role of Certified Acceptance Agents (CAAs)
If you are applying for an ITIN for the first time or cannot locate your existing ITIN, you may consider working with a Certified Acceptance Agent (CAA). CAAs are individuals or entities (like itin.net) authorized by the IRS to help taxpayers apply for ITINs. They can assist you in completing Form W-7 and can also authenticate your original identification documents, meaning you do not have to mail your original passports or other vital documents to the IRS. This can significantly speed up the process and reduce the risk of losing important personal documents. Using a CAA can be a convenient way to navigate the ITIN application process. You can learn more about how we can assist you on our ITIN application service page.
What to Do If Your ITIN Is Lost or Stolen
An ITIN is a sensitive piece of personal information. While it is unlikely for an ITIN to be