How many itin numbers are there?

Question

ITINMay 25, 2026

How many itin numbers are there?

There isn't a fixed number of ITINs. The IRS issues new ITINs continuously to eligible individuals who need them for U.S. tax purposes and do not qualify for an SSN. The number of active ITINs changes daily.

— Anonymous

1 Answer

Gokce Tandogdu ITIN Specialist, itin.net May 25, 2026 · Accepted Answer · 2026-05-25

The IRS does not assign a finite number of Individual Taxpayer Identification Numbers (ITINs); rather, they issue new ones as needed to eligible applicants. The total number of ITINs issued and currently active fluctuates daily as new applications are approved and some older ITINs expire or become invalid. Therefore, there is no single, static answer to the question of how many ITIN numbers are there. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but do not have and are not eligible to obtain a Social Security number (SSN).

Understanding the Purpose of ITINs

The primary purpose of an ITIN is to facilitate U.S. tax compliance for non-residents, resident aliens, and other individuals who have U.S. tax obligations but cannot obtain an SSN. This includes individuals who are required to file U.S. tax returns, claim tax treaty benefits, or meet other tax-related requirements. The IRS uses ITINs to track tax filings and payments made by individuals who are not eligible for an SSN. The number of individuals requiring an ITIN is driven by U.S. tax law and international economic activity, not by a predetermined quota.

Who Needs an ITIN?

Eligibility for an ITIN is based on U.S. tax law requirements. You generally need an ITIN if you are a foreign national or a non-resident alien who:

Is required to file a U.S. federal tax return, but you do not have and are not eligible to obtain an SSN.
Is a dependent or spouse of a U.S. citizen or resident alien who claims you on their U.S. tax return, but you do not have and are not eligible to obtain an SSN.
Is a non-resident alien claiming tax treaty benefits, even if you are not otherwise required to file a U.S. tax return.
Is a student, exchange visitor, or other individual present in the U.S. in a non-immigrant status who is required to file a U.S. tax return or meet other tax-related requirements.

This means that as the U.S. economy involves more international participants, and as tax laws evolve, the demand for ITINs can change. The number of ITINs issued reflects these external economic and legal factors. The question of how many ITIN numbers are there is intrinsically linked to the number of individuals worldwide who interact with the U.S. tax system without an SSN.

The ITIN Issuance Process

The IRS assigns ITINs through its ITIN Program Office. Individuals must submit a Form W-7, Application for IRS Individual Taxpayer Identification Number, along with original documentation or certified copies of their identification and a U.S. federal tax return (unless an exception applies). The documentation verifies identity and foreign status. The IRS reviews the application and supporting documents. If approved, the IRS issues a unique nine-digit ITIN. The process can take several weeks to a few months, depending on the volume of applications the IRS is processing. The IRS does not charge a fee for issuing an ITIN.

Documentation Requirements for Form W-7

To apply for an ITIN, you must provide specific documents to prove your identity and foreign status. You can submit original documents or certified copies from the issuing agency. The most commonly accepted documents include:

Passport: This is the preferred document as it proves both identity and nationality.
National Identity Card: Must show name, photograph, address, date of birth, and expiration date.
U.S. Driver's License: Must contain sufficient identifying information.
Birth Certificate: For individuals under 18, this can be used if it includes name and sufficient identifying information.
Foreign Driver's License: Must show name, photograph, address, date of birth, and expiration date.
Foreign Military Identification Card: Must show name, photograph, address, date of birth, and expiration date.
Visa: Must contain name and sufficient identifying information.
U.S. State Identification Card: Must contain name and sufficient identifying information.

In addition to identity and foreign status documents, you must submit a Form W-7 and a U.S. federal tax return. Exceptions to submitting a tax return with the Form W-7 exist for certain individuals, such as those claiming tax treaty benefits or applying for an ITIN on behalf of a dependent or spouse. The itin.net application service can assist you in gathering the necessary documentation and accurately completing your Form W-7.

Submitting Your Application

There are three primary ways to submit your Form W-7 application to the IRS:

Mail Directly to the IRS: You can mail your completed Form W-7, original identification documents (or certified copies), and tax return to the IRS address listed in the Form W-7 instructions. This method involves the longest processing time as the IRS will mail your original documents back to you, which can take up to 60 days. The IRS typically processes mail-in applications within 11-17 weeks, though this can vary significantly based on IRS workload.
Through a Certified Acceptance Agent (CAA): CAAs are individuals or entities authorized by the IRS to help applicants obtain ITINs. They can verify your original identification documents and forward your application to the IRS. This is often the most convenient and secure method, as CAAs can certify your documents, meaning you do not have to mail your originals. The itin.net service is a Certified Acceptance Agent, which streamlines the process for many applicants.
At an IRS Taxpayer Assistance Center (TAC): Some IRS TACs offer ITIN application services by appointment. You must call to schedule an appointment and bring your original documentation. Not all TACs provide this service, and availability can be limited.

Choosing the right submission method can impact the overall timeline for receiving your ITIN. The CAA route, facilitated by services like itin.net, is often preferred for its efficiency and the security of not mailing original documents.

ITIN Renewal and Expiration

An ITIN does not automatically expire, but the IRS has implemented a renewal process for certain ITINs. If your ITIN has not been used on a federal tax return for three consecutive tax years, the IRS will 'purge' it. Additionally, the IRS has begun a phased renewal process for ITINs based on their middle digits. If your ITIN falls within a specific range, you will need to renew it to continue using it for tax purposes. The IRS will send a notice (like CP-575 or CP-48) if your ITIN is subject to renewal. You must renew your ITIN by submitting a Form W-7 with required documentation and a tax return. The renewal process is similar to the initial application process.

ITINs vs. EINs

It's important to distinguish ITINs from Employer Identification Numbers (EINs). An EIN is a nine-digit number assigned by the IRS to business entities operating in the U.S. for tax administration purposes. Individuals who are starting a business, hiring employees, or operating as a corporation or partnership will need an EIN, not an ITIN. An EIN is obtained by filing Form SS-4, Application for Employer Identification Number, directly with the IRS. If you are planning to establish a U.S. business, such as a U.S. LLC, you will likely need an EIN. The process for obtaining an EIN is separate from the ITIN application. You can learn more about EINs on our EIN application service page.

ITINs and U.S. Business Operations

While an ITIN is for individual tax identification, it can be a stepping stone for foreign nationals looking to engage in U.S. business. For instance, if you form a U.S. LLC, you will need an EIN for the business itself. However, if you are a foreign owner of a U.S. LLC and that LLC has U.S. source income, you may need to file specific tax forms like Form 5472 (Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business) and Form 1120-F (U.S. Income Tax Return of a Foreign Corporation). In some cases, especially for reporting purposes or if you're receiving distributions, you might need an ITIN to file personal tax returns related to your U.S. business activities. Furthermore, opening a U.S. bank account for a foreign-owned U.S. business often requires both an EIN and potentially identification for the signatories, which might include an ITIN for foreign individuals not holding an SSN.

Common Mistakes and Considerations

When applying for an ITIN, several common mistakes can cause delays or rejections:

Incomplete or Incorrectly Filled Form W-7: Ensure all fields are accurately completed, and the correct identification numbers are provided.
Missing or Unacceptable Documentation: Double-check that you are submitting the required original or certified documents proving identity and foreign status. Missing documents are a primary reason for application rejection.
Failure to Submit a Tax Return (when required): Unless you qualify for an exception, your Form W-7 must be submitted with a valid U.S. federal tax return.
Incorrectly Certified Documents: If using a CAA, ensure they are properly certified.
Not Renewing an Expired ITIN: If your ITIN has been purged due to non-use or is subject to renewal, failing to renew it will prevent its use for future tax filings.

Understanding these potential pitfalls can help ensure a smoother application process. The number of ITINs in circulation is a dynamic figure, and avoiding these errors increases the likelihood of successfully obtaining and maintaining your ITIN.

The Importance of Accurate Information

The IRS relies on accurate information to issue ITINs and maintain its taxpayer database. Providing false information or fraudulent documents can lead to severe penalties, including criminal prosecution. It is essential to be truthful and accurate in all aspects of your application. If you are unsure about any part of the process, consulting with a qualified tax professional or using the services of a CAA like itin.net is highly recommended. For more insights into ITINs and related tax matters, you can explore our Q&A index or learn more about our specialist, Gokce Tandogdu.

In summary, there is no fixed count for the total number of ITINs. The IRS issues them continuously to eligible individuals who need them for U.S. tax purposes and do not qualify for an SSN. The number of active ITINs changes daily, reflecting the ongoing need for U.S. tax compliance among a global population.