ITIN basics: who needs one and how to apply

Who needs one

• People who earn U.S. income and must file a return but can't get a Social Security number
• A spouse listed on a joint return who doesn't have and can't get an SSN
• A dependent who doesn't have and can't get an SSN, when claiming them gives an allowable tax benefit
• Nonresidents who need to file or claim a tax treaty benefit

If you have an SSN or are eligible for one, you can't get an ITIN.

How to apply

1. Fill out Form W-7 and attach it to your federal tax return (unless you qualify for an exception).
2. Prove identity and foreign status. A valid passport is the only document that proves both on its own; otherwise you need at least two documents from the IRS list, such as a national ID card, birth certificate or foreign driver's license.
3. Send originals or certified copies from the agency that issued them. Notarized copies aren't accepted. The IRS mails originals back.
4. Or verify in person at an IRS Taxpayer Assistance Center (by appointment) or with a Certifying Acceptance Agent, so you don't have to mail your passport.

Renewals

An ITIN that isn't used on a federal tax return for three years in a row expires on December 31 of the third year. Renew it with a new Form W-7 before you file if your number has expired or is about to.

ITINs and tax credits

• The Earned Income Tax Credit requires a valid Social Security number, so ITIN filers can't claim it.
• For the Child Tax Credit, the child needs an SSN valid for work, and so does at least one parent on the return, as of 2025 returns.
• A dependent with an ITIN may still qualify you for the $500 Credit for Other Dependents.
• Education credits and other deductions can still apply.

We check every credit you qualify for and leave out the ones you don't, because a wrong claim can freeze a refund for months.