Gokce Tandogdu
ITIN Specialist, itin.net
An Individual Taxpayer Identification Number (ITIN) is always a nine-digit number. The format of an ITIN is 9XX-XX-XXXX. The IRS issues ITINs to individuals who are neither U.S. citizens nor resident aliens and who need a U.S. taxpayer identification number for tax purposes, but who do not have and are not eligible to obtain a Social Security Number (SSN). This includes certain non-resident aliens, resident aliens, and others who cannot get an SSN.
When considering how many numbers are in an ITIN, the answer is straightforward: exactly nine digits. The structure is designed to be distinct from SSNs and EINs. The first digit of an ITIN can range from 7, 8, or 9. Previously, only 7 and 8 were used, but the IRS expanded the range to include 9 to accommodate the growing number of applicants. The second and third digits indicate the “group” or “batch” assigned by the IRS, and the last six digits are a unique serial number.
Who Needs an ITIN?
An ITIN is required for individuals who must have a U.S. taxpayer identification number for tax purposes but are not eligible for an SSN. This commonly includes:
- Non-resident aliens who are required to file a U.S. tax return or claim a treaty benefit: Many foreign nationals who earn U.S. source income but do not have a U.S. presence or work authorization are in this category. For example, a foreign national who sells U.S. real estate or receives rental income from U.S. property may need an ITIN to file Form 1040-NR, U.S. Nonresident Alien Income Tax Return.
- Resident aliens (based on days present in the U.S.) who are not eligible for an SSN: While most resident aliens are eligible for an SSN, there are limited circumstances where a resident alien might need an ITIN if they are ineligible for an SSN. This is less common.
- Dependents or spouses of U.S. citizens/resident aliens: If a dependent or spouse does not have and is not eligible for an SSN, they may need an ITIN to be claimed on a U.S. tax return.
- Individuals filing U.S. tax returns for other reasons: This can include individuals who need to report certain types of income or comply with specific tax code provisions, even if they are not physically present in the U.S.
Essentially, if the IRS requires you to file a tax return or report income, and you cannot get an SSN, you will likely need an ITIN. The question of how many numbers in an ITIN is a foundational one, but understanding why you need it is more critical for compliance.
What is the ITIN Format and Structure?
As stated, an ITIN is always a nine-digit number. The structure is 9XX-XX-XXXX. This format is distinct from:
- Social Security Numbers (SSNs): These have the format XXX-XX-XXXX.
- Employer Identification Numbers (EINs): These also have the format XX-XXXXXXX. If you are forming a U.S. business, you will likely need an EIN, which is different from an ITIN. You can learn more about applying for an EIN on our /ein page.
The specific digits in an ITIN are assigned by the IRS. The first digit can be 7, 8, or 9. The digits 70-88, 90-92, and 94-99 are assigned to the IRS by the American Council on Education (ACE) to be used as the second and third digits. The remaining four digits are assigned sequentially. The IRS uses these number ranges to track applications and ensure efficient processing.
How to Obtain an ITIN
Applying for an ITIN involves submitting Form W-7, Application for IRS Individual Taxpayer Identification Number. You must also include original documentation or certified copies of documentation proving your identity and foreign status. The primary documents accepted are usually a passport, national identity card, or birth certificate.
There are three main ways to submit your Form W-7 application:
- By Mail: You can mail your completed Form W-7, along with your original or certified copies of supporting documents, and your federal income tax return to the IRS address listed in the Form W-7 instructions. This is the most common method but can also be the slowest. The IRS will review your application and supporting documents. If approved, they will mail your ITIN to you on a notice called CP-565. Your original documents will be returned to you, typically within 60 days, though processing times can vary significantly.
- Through a Certified Acceptance Agent (CAA): A CAA is an individual or entity authorized by the IRS to assist taxpayers in obtaining ITINs. CAAs can review your application and supporting documents, and forward them to the IRS on your behalf. A significant benefit of using a CAA is that they can certify your identification documents. This means you do not have to mail your original passport or other vital documents to the IRS, as the CAA's certification substitutes for the IRS's own verification. This greatly reduces the risk of losing your important documents. We at itin.net are a / service that can help you through this process.
- In Person at an IRS Taxpayer Assistance Center (TAC): Some IRS TACs offer ITIN application processing by appointment. You must schedule an appointment in advance, and you will need to bring your original or certified supporting documents. However, not all TACs provide this service, and availability can be limited. You should verify with your local TAC before attempting to apply this way.
Regardless of the method chosen, the core of your application is Form W-7, and understanding the nine-digit structure of the ITIN it provides is key. The question of how many numbers in an ITIN is simple, but the application process requires careful attention to detail.
Required Documentation for Form W-7
To apply for an ITIN, you must submit Form W-7 along with your U.S. federal income tax return (unless you qualify for an exception). You also need to provide original or certified copies of documentation that proves your identity and foreign status. The IRS requires one of the following to establish identity and foreign status:
- U.S. Passport: This is the preferred document as it establishes both identity and foreign status.
- National Identity Card: Must show name, photograph, address, date of birth, and expiration date.
- U.S. Driver's License: Must show name, photograph, address, date of birth, and expiration date.
- Birth Certificate: Must show name, date of birth, and place of birth. This document only establishes identity, so you must also provide a document establishing foreign status (like a foreign passport).
- Foreign Military Identification Card: Must show name, photograph, address, date of birth, and expiration date.
- Foreign Driver's License: Must show name, photograph, address, date of birth, and expiration date.
In addition to one of the above, you may need to provide a second document to establish foreign status if the first document does not do so. Examples include a visa, a foreign driver's license, or a national identification card. The IRS provides a comprehensive list of acceptable documents in the instructions for Form W-7.
Using a / Certified Acceptance Agent can simplify this documentation process, as they are trained to verify these documents correctly.
Processing Times and Costs
There is no fee charged by the IRS to apply for an ITIN. The cost associated with obtaining an ITIN comes from any third-party services you might use, such as a Certified Acceptance Agent, or the costs associated with obtaining and certifying your documentation. If you apply directly through the mail or an IRS TAC without using a CAA, the application itself is free.
Processing times for ITIN applications can vary significantly. Historically, it could take anywhere from 4 to 11 weeks for the IRS to process a Form W-7 application, especially during peak tax seasons. However, these times can be longer or shorter depending on the volume of applications the IRS receives and their internal processing capacity.
- Mail Applications: These generally have the longest processing times, as your documents are physically handled by the IRS. You will receive a notice CP-565 from the IRS with your assigned ITIN once processing is complete.
- CAA Applications: Applications submitted through CAAs may sometimes be processed slightly faster, as CAAs are trained to submit complete and accurate applications, reducing potential delays from errors. However, the IRS still performs the final review and assignment.
- TAC Appointments: Processing at TACs is dependent on appointment availability and the TAC's capacity.
It is advisable to apply for an ITIN well in advance of any tax filing deadlines to allow ample time for processing. If your ITIN is needed for a tax return, remember that the standard tax filing deadline for individuals in the U.S. is typically April 15th. Non-resident aliens filing Form 1040-NR may have a different deadline, usually June 15th.
Common Mistakes to Avoid
Applying for an ITIN can seem straightforward, but several common mistakes can lead to delays or rejections:
- Incomplete Form W-7: Ensure all sections of Form W-7 are filled out accurately and completely. Missing information is a primary reason for delays.
- Incorrect or Missing Documentation: Providing expired documents, documents that do not meet IRS requirements, or failing to provide the correct combination of documents to prove identity and foreign status can lead to rejection. Always refer to the latest Form W-7 instructions.
- Not Including a Tax Return: Most applicants must submit a valid U.S. federal income tax return with their Form W-7. Exceptions exist, such as for those applying under specific treaty benefits or for reasons other than filing a tax return, but these require specific documentation.
- Mailing Original Documents: If you are not using a CAA, you must mail original documents or certified copies from the issuing agency. However, many applicants are hesitant to mail originals. Using a Certified Acceptance Agent is highly recommended to avoid this risk.
- Incorrect Mailing Address: Ensure you are sending your application to the correct IRS address, as specified in the Form W-7 instructions. This address can change.
- SSN Application Pending: If you have applied for an SSN and are awaiting a decision, you should not apply for an ITIN. The IRS will not issue an ITIN to anyone eligible for an SSN.
Understanding the ITIN's nine-digit structure is basic, but avoiding these pitfalls is essential for a smooth application process.
ITIN Renewal and Expiration
ITINs do not technically expire in the way a driver's license does. However, the IRS may require renewal for ITINs that have not been used on a federal tax return for three consecutive tax years. Additionally, ITINs with middle digits 70, 80, or 90 are subject to renewal.
- ITINs expiring: The IRS periodically identifies ITINs that need to be renewed. If your ITIN falls into an expired range (e.g., middle digits 70-88, 90-92, 94-99), you will need to renew it to continue using it for tax purposes. The IRS will typically notify affected individuals by mail.
- How to renew: The renewal process is similar to the initial application. You will need to submit Form W-7 again, along with updated documentation proving your identity and foreign status, and a U.S. federal income tax return (unless an exception applies).
- Why renew: If you need to file a U.S. tax return, claim tax treaty benefits, or meet other U.S. tax obligations, you must have a valid ITIN. Failure to renew an expiring ITIN will result in its inactivation, and you will need a new one before you can file taxes or claim benefits.
It's important to stay informed about your ITIN's status, especially if you fall into one of the renewal categories. The IRS will communicate any renewal requirements directly.
When to Seek Professional Help
While Form W-7 is designed for self-filing, seeking professional assistance can be beneficial, especially in complex situations. This is particularly true if:
- Your tax situation is complicated: You have significant U.S. source income, deductions, or credits, or you are unsure about your U.S. tax obligations. This is especially relevant if you are considering forming a U.S. LLC and need to understand the tax implications, which may involve filing Form 5472.
- You are uncomfortable mailing original documents: Using a Certified Acceptance Agent (CAA) through services like itin.net / allows you to have your documents verified without sending them to the IRS.
- You have received a notice from the IRS: If you have received a notice regarding your ITIN application or tax status, a tax professional can help you understand and respond to it.
- You need to open a U.S. bank account: While not directly related to the ITIN application, many non-residents need an ITIN to open a U.S. bank account. Banks have varying requirements, and having a professional assist with your ITIN can streamline other processes.
- You are unsure about documentation: A CAA or tax professional can guide you on exactly which documents are acceptable and how to obtain certified copies if needed.
Consulting with a qualified tax professional or a CAA ensures accuracy and can prevent costly errors. For more detailed information on ITINs and related tax matters, you can explore our Q&A section /qa or consult the expertise of our specialist, Gokce Tandogdu, on our /about page.