A plain-language guide to who actually needs an ITIN, how to apply, and how a Certifying Acceptance Agent can help.
Not having a Social Security Number doesn't mean you're off the hook with the IRS. If you have income that has to be reported, you still need a way to file, and that's what an ITIN is for.
A lot of people aren't sure if they actually need one, or they've heard the horror stories about mailing a passport to the IRS and waiting weeks to see it again. Here's the straight answer to both.
An ITIN is a nine-digit number the IRS issues to people who have to file a U.S. tax return but can't get a Social Security Number. According to the IRS, it's strictly for tax purposes. It doesn't authorize you to work, it doesn't touch your immigration status, and it doesn't make you eligible for Social Security or the Earned Income Tax Credit.
Generally, anyone who has to file a U.S. return and doesn't qualify for an SSN, plus spouses and dependents claimed on someone else's return who can't get an SSN either. A common case: a self-employed person with real U.S. income, but no path to an SSN. Another: a spouse claimed on a joint return who isn't yet work-authorized.
Then get the SSN, not an ITIN. The two aren't interchangeable, and applying for an ITIN when you're SSN-eligible just means starting over later.
You'll use Form W-7, and in most cases, you attach a federal tax return to it. There are a few exceptions, treaty benefits, third-party withholding, being claimed as a dependent, but for most people, the return goes in with the form.
A passport covers both identity and foreign status on its own. Without one, you'll need two other documents from the IRS's list, a national ID, a visa, a birth certificate for a dependent. Everything has to be an original or a certified copy, not a photocopy you made yourself.
No online option here. Mail, an IRS Taxpayer Assistance Center, or a Certifying Acceptance Agent. According to a guide from House of Bookkeepers, plan on 7 to 13 weeks, longer during peak season.
A name mismatch between the W-7 and your ID. Middle names, suffixes, accent marks, all of it has to match exactly, or the application stalls.
Yes. If mailing your original passport makes you nervous, a Certifying Acceptance Agent can verify your documents locally instead, so your passport never leaves your hands. District Tax's team includes a Certifying Acceptance Agent, which is exactly why we can handle ITIN applications without asking clients to mail off their passport.
Yes, if they haven't been used on a return in a while. An expired ITIN holds up processing and delays any refund. Renewing is simpler than applying fresh, you just check the renewal box and reference your existing number.
Our Individual Tax Returns service includes W-7 help as a normal part of tax prep, not a special case. Check our FAQ for more, or reach out through our Contact page. We serve clients in the Tampa Bay area in person, and virtually throughout DC, Maryland, and Virginia.
