ITIN: what it is and how to get one

An ITIN is a tax number from the IRS for people who need one but can’t get a Social Security number. Here is what the IRS says, and what AmbooTax can and can’t do.

We checked this page against IRS.gov on November 3, 2026. IRS rules can change. The IRS pages linked here are the official source.

AmbooTax is not the IRS, and it is not an IRS Acceptance Agent. We can’t apply for or renew an ITIN for you. The IRS takes ITIN applications (Form W-7) by mail or in person.

What an ITIN is

An ITIN (Individual Taxpayer Identification Number) is a 9-digit number the IRS issues. It is for people who need a US taxpayer identification number for federal tax purposes but are not eligible for a Social Security number (SSN).

An ITIN is for federal tax purposes only.

You can’t have both an ITIN and an SSN. If you get an SSN, stop using your ITIN and use your SSN. Tell the IRS, so it can combine your tax records under your SSN.

Source: IRS: Individual Taxpayer Identification Number (ITIN)

Who needs one

You need an ITIN if you have a federal tax purpose and you are not eligible for an SSN. The IRS says you have a federal tax purpose when you:

must file a US federal income tax return;
want to file a return to claim a refund or an allowable tax benefit, or to report income;
can be claimed as a spouse or dependent for an allowable tax benefit;
must give a tax identification number for another federal tax purpose.

This can be you, your spouse or your dependent. A spouse or dependent can get an ITIN only if they are claimed for an allowable tax benefit or they file their own return. The IRS lists these benefits: a joint return with a spouse, head of household, qualifying surviving spouse, the American opportunity tax credit, the premium tax credit, the child and dependent care credit, and the credit for other dependents. For 2026, the American opportunity credit also needs a valid SSN for a dependent student (see Education credits, below).

If you can get an SSN, you don’t need an ITIN. If you applied for an SSN and are still waiting, don’t send Form W-7. Send it only if the Social Security Administration tells you that you can’t get an SSN.

Source: IRS: Individual Taxpayer Identification Number (ITIN) · IRS: Instructions for Form W-7 (Rev. December 2024) · IRS: 2026 Instructions for Form 8863, draft (PDF)

What an ITIN does not do

The IRS says an ITIN doesn’t:

authorize you to work in the US;
qualify you for Social Security benefits;
qualify you for the Earned Income Tax Credit;
serve as identification outside the federal tax system.

Source: IRS: Individual Taxpayer Identification Number (ITIN) · IRS: Instructions for Form W-7 (Rev. December 2024)

How to apply

You apply with Form W-7, Application for IRS Individual Taxpayer Identification Number. Each person who needs an ITIN fills out their own Form W-7.

Attach Form W-7 to the front of your federal tax return. Leave the SSN space blank for each person who is applying. The IRS writes in the ITIN, then processes the return. Some people don’t attach a return because they meet one of the exceptions listed in the Form W-7 instructions.

Include documents that prove identity and foreign status. They must be originals, or copies certified by the agency that issued them. The IRS does not accept notarized copies, except for some military families. A passport is the only document that is enough on its own. Without one, send two documents, and one of them must have a photo (some young dependents are exempt). Dependents usually must also prove US residency.

There are three ways to apply:

By mail, to the IRS ITIN Operation in Austin, Texas. The IRS sends original documents back within 60 days.
In person at an IRS Taxpayer Assistance Center with ITIN services, by appointment. Call 844-545-5640. It may take several weeks to get an appointment. The center can check most documents and give them back at the end of the appointment.
With an IRS-authorized Acceptance Agent or Certifying Acceptance Agent, in the US or abroad. Both help you fill out Form W-7 and mail your application. A Certifying Acceptance Agent can also check most documents and give them back right away. For a dependent, a Certifying Acceptance Agent can check only a passport or a birth certificate; other documents for a dependent are mailed with the application. Agents may charge a fee.

Some Volunteer Income Tax Assistance (VITA) sites also help with ITIN applications.

The IRS does not charge a fee to issue an ITIN.

Apply on or before the due date of your return. If you need more time, you can ask for an extension on Form 4868 without an ITIN: write “ITIN TO BE REQUESTED” where the form asks for the number.

Source: IRS: How to apply for an ITIN · IRS: ITIN supporting documents · IRS: Taxpayer Assistance Centers with ITIN services · IRS: ITIN Acceptance Agents · IRS: Instructions for Form W-7 (Rev. December 2024) · IRS Publication 1915, Understanding Your ITIN (PDF)

How long it takes

The IRS says to allow 7 weeks to hear about your application. It can take 9 to 11 weeks during tax season (January 15 to April 30) or if you apply from abroad.

When the IRS assigns your ITIN, it mails you a CP565 notice. If you don’t hear back in that time, call the IRS at 800-829-1040 (from abroad, 267-941-1000, not toll-free).

Source: IRS: How to apply for an ITIN · IRS: Individual Taxpayer Identification Number (ITIN)

E-filing with a new ITIN

The IRS says you can’t e-file a return using an ITIN in the calendar year the IRS assigns it. That includes returns for earlier years. You can e-file with it starting the next calendar year.

The IRS example: if you apply for and get an ITIN this year, you can’t e-file any return with it until next year.

Source: IRS: Instructions for Form W-7 (Rev. December 2024) · IRS Publication 1915, Understanding Your ITIN (PDF)

When an ITIN expires, and how to renew it

If an ITIN isn’t used on a US federal tax return for 3 tax years in a row, it expires on December 31 after the third year. ITINs assigned before 2013 that were never renewed have expired. To see whether your ITIN was used on a return, check your tax records in your IRS Online Account.

You must renew an expired ITIN if it will be on a federal tax return. You don’t need to renew it if it is used only on information returns, like Form 1099.

If you file with an expired ITIN, the IRS may take longer to process your return, and you may not get certain credits until it is renewed. That can mean a smaller refund, or penalties and interest.

To renew, follow the same steps as a new application, and check “Renew an existing ITIN” on Form W-7.

Source: IRS: How to renew an ITIN · IRS Publication 1915, Understanding Your ITIN (PDF)

Tax credits, deductions and an ITIN in 2026

Some credits need a valid SSN. For these credits, a valid SSN is one that is valid for employment and issued by the Social Security Administration before the due date of your return (including extensions). An ITIN is not an SSN.

Earned Income Credit (EIC)

You, and your spouse on a joint return, need a valid SSN to get the EIC. A child with an ITIN can’t be counted as a qualifying child for the EIC. If your qualifying child has no valid SSN, you may still claim the self-only EIC (the amount for people with no qualifying child) if you otherwise qualify.

Source: IRS: Who qualifies for the Earned Income Tax Credit · IRS: Instructions for Form W-7 (Rev. December 2024) · IRS: 2026 Schedule EIC, draft (PDF)

Child tax credit and additional child tax credit

For 2026, each child you claim for the child tax credit or the additional child tax credit must have a valid SSN.

You must also have a valid SSN. On a joint return, only one spouse needs one. The other spouse must have an SSN or an ITIN issued by the due date of the return (including extensions).

If your child has an ITIN instead, you may be able to claim the credit for other dependents for that child.

Source: IRS: 2026 Instructions for Schedule 8812, draft (PDF)

Credit for other dependents

The credit for other dependents is available with an ITIN. You (and your spouse on a joint return) need an SSN or an ITIN, and the dependent needs an SSN, ITIN or ATIN, each issued by the due date of the return (including extensions). If you apply for an ITIN by the due date and the IRS issues it, the IRS treats it as issued by the due date.

Source: IRS: 2026 Instructions for Schedule 8812, draft (PDF) · IRS: Individual Taxpayer Identification Number (ITIN)

Education credits

Starting in 2026, you need a valid SSN to claim the American opportunity credit or the lifetime learning credit. On a joint return, only one spouse needs one. A student who is your dependent must also have a valid SSN.

Source: IRS: 2026 Instructions for Form 8863, draft (PDF)

Deductions for tips, overtime and seniors

For 2026, the deductions for qualified tips, qualified overtime pay and seniors also need a valid SSN. For tips and overtime, the person who received them needs one. For the senior deduction, each spouse who claims it needs one and must be born before January 2, 1962. If you are married, you must file jointly to take these deductions.

Source: IRS: 2026 Schedule 1-A, draft (PDF)

The 2026 Schedule 1-A and the 2026 instructions for Schedule 8812, Schedule EIC and Form 8863 are IRS drafts. The IRS can change them before they are final.

What AmbooTax can and can’t do with an ITIN

AmbooTax is an Authorized IRS e-file Provider. We send returns to the IRS electronically.

AmbooTax can

take an ITIN in place of an SSN for you, your spouse and each dependent (an ITIN has 9 digits and starts with 9);
file a joint return when one spouse has an ITIN, if each of you is a US citizen or a resident alien for the whole year;
file a head of household return with a dependent who has an ITIN;
claim the credit for other dependents, or the child and dependent care credit, for a dependent who has an ITIN;
claim the child tax credit on a joint return where one spouse has an ITIN, if the other spouse and each child have a valid SSN.

AmbooTax can’t

apply for or renew an ITIN. We are not an IRS Acceptance Agent, and we can’t file Form W-7;
file a return for someone whose ITIN has not been issued yet. That return goes to the IRS on paper, with Form W-7;
e-file with an ITIN in the calendar year the IRS assigned it. That is an IRS rule, and AmbooTax files only electronically;
tell you whether an ITIN has expired. Check before you file;
claim the EIC, the child tax credit or an education credit without the valid SSN the IRS requires. For a child, we point you to the credit for other dependents instead;
prepare the self-only EIC when your qualifying child has no valid SSN, yet;
prepare a return for a nonresident or dual-status filer or spouse (Form 1040-NR);
prepare a married filing separately or qualifying surviving spouse return, yet.

If AmbooTax can’t prepare your return, the app tells you before you pay.

Official IRS pages

The IRS ITIN page in other languages

This page is general information, not legal advice. For your own situation, contact the IRS at 800-829-1040 (from abroad, 267-941-1000, not toll-free).