Individual taxpayer identification number guide •
An Individual Taxpayer Identification Number, or ITIN, is a nine-digit tax-processing number issued by the Internal Revenue Service. It is for a person who needs a U.S. taxpayer identification number for a federal tax purpose but does not have—and is not eligible to receive—a Social Security number.
Reviewed against current IRS ITIN guidance, IRS Topic No. 857, the December 2024 Instructions for Form W-7, and current Social Security Administration guidance. This article is educational and is not tax, immigration, or legal advice.
What Is an ITIN Number?
ITIN stands for Individual Taxpayer Identification Number. The IRS uses this number to identify an individual in the federal tax system when that person is not eligible for a Social Security number. Although people commonly say “ITIN number,” the word “number” is already included in the acronym.
An ITIN is assigned to a person—not to a company—and stays connected to that person’s federal tax record. The number has nine digits, begins with a 9, and uses the same general hyphenated format as an SSN. The sample format below is not a valid tax number.
Illustrative format: 9XX-XX-XXXX. This explains the structure only and does not display a real taxpayer identification number.
The IRS issues ITINs regardless of immigration status when the tax-purpose and SSN-ineligibility requirements are met. Receiving an ITIN does not create, change, prove, or imply an immigration classification.
How Does an ITIN Number Work in the United States?
Every federal tax return and many tax-related statements require a taxpayer identification number. Most U.S. individuals use an SSN. When a person has a federal tax purpose but cannot receive an SSN, the ITIN provides the number the IRS needs to process that person’s federal tax information.
A federal tax need arises
The person must file a federal return, claim an eligible refund or tax benefit, report income, claim a treaty benefit, or meet another recognized federal tax requirement.
SSN eligibility comes first
An ITIN is not an optional alternative to an SSN. A person who already has or can receive an SSN must use the SSN.
The IRS assigns the ITIN
After approval, the IRS sends an assignment notice and uses the number to connect the individual with federal tax filings and records.
The number is used for tax reporting
The taxpayer enters the ITIN where an individual taxpayer number is required on eligible federal tax forms and related documents.
Why is an ITIN needed?
Without an SSN or ITIN, the IRS may be unable to process a required federal return, associate reported income and withholding with the correct taxpayer, issue an eligible refund, or evaluate an allowable tax benefit. The ITIN fills that federal tax-processing gap for a person who is not allowed to use the SSN system.
An ITIN does not convert into an SSN. If the Social Security Administration later issues an SSN, the individual must stop using the ITIN, use the SSN on future returns, and notify the IRS so the two tax records can be combined.
ITIN vs. SSN vs. EIN: Which Tax ID Applies?
An ITIN, SSN, and EIN can all be taxpayer identification numbers, but they belong to different people or entities and serve different roles. Choosing the correct number prevents a person from requesting an ITIN when another identifier is required.
Social Security Number
Issued by: Social Security Administration
For: U.S. citizens and eligible noncitizens
Role: Individual tax reporting and other authorized employment, benefit, and government uses
Individual Taxpayer Identification Number
Issued by: Internal Revenue Service
For: Individuals with a federal tax purpose who are not eligible for an SSN
Role: Federal tax processing only
Employer Identification Number
Issued by: Internal Revenue Service
For: Businesses and certain estates, trusts, and other entities
Role: Entity-level federal tax and business reporting
Use the SSN
Do not request an ITIN. This includes a person whose SSN request is still pending.
Ask the second question
Does the individual have a valid federal tax purpose recognized by the IRS?
An ITIN may be appropriate
Confirm the applicant category and prepare the required federal tax filing or exception documentation.
An ITIN is not available
The IRS does not issue an ITIN solely for banking, credit, identification, e-commerce, or starting a business.
Who May Need an ITIN Number?
A person may need an ITIN only when both requirements are true: the person is not eligible for an SSN and the person has a federal tax purpose. Common examples include the following, although each situation still needs to be checked.
Nonresident aliens filing a return
A nonresident alien may need an ITIN to file Form 1040-NR, report U.S.-source income, or claim a refund when the person cannot receive an SSN.
Certain resident aliens
A person treated as a U.S. resident for tax purposes under the substantial presence test may need an ITIN to file a federal return if not SSN-eligible.
Treaty-benefit claimants
A nonresident alien may need an ITIN to claim reduced withholding or another benefit under an applicable U.S. income tax treaty.
Certain students and researchers
Some nonresident alien students, professors, and researchers need an ITIN for a federal return or documented exception when they cannot receive an SSN.
Eligible spouses
A spouse who is not eligible for an SSN may need an ITIN to file a joint federal return or for another allowable federal tax purpose.
Eligible dependents
A dependent may qualify when listed for a specific allowable tax benefit or when filing the dependent’s own return, subject to current residency and documentation rules.
Foreign owners or investors
A foreign individual may need an ITIN for personal reporting tied to partnership income, withholding, rental income, or a U.S. real-property transaction.
Other federal tax requirements
Limited IRS exceptions can create a tax-purpose need without attaching a return, but the applicant must provide the exact exception documentation required.
Who Cannot Get an ITIN Number?
The clearest way to understand ITIN eligibility is to identify the people for whom the number is not available. The following categories generally should not receive a new ITIN.
| Person or situation | Can they get an ITIN? | Why or what to use instead |
|---|---|---|
| U.S. citizen | No | All U.S. citizens can request an SSN. The SSN—not an ITIN—is the correct individual taxpayer number. |
| Lawful permanent resident | Generally no | A person admitted for permanent residence is eligible for an SSN and should apply through the Social Security Administration. |
| Noncitizen admitted for U.S. employment or otherwise SSN-eligible | No | Work-authorized noncitizens and some people with a valid nonwork reason can qualify for an SSN. SSA determines eligibility. |
| Person already assigned an SSN | No | Continue using the SSN, even if employment authorization later ends. An ITIN is not issued after an SSN has been assigned. |
| Person with a pending SSN request | Not while pending | Wait for SSA’s decision. Use Form W-7 only after SSA finds the person ineligible, when the tax requirements are also met. |
| Person with no federal tax purpose | No | Wanting a general ID, bank account, credit file, business, or e-commerce account by itself is not a qualifying reason. |
| Spouse or dependent with no own return and no allowable tax benefit | Generally no | Current rules require their own return or a connection to a qualifying allowable tax benefit or applicable exception. |
| Corporation, LLC, partnership, estate, or trust | No | An ITIN belongs only to an individual. A qualifying entity generally uses an EIN. |
Can U.S. citizens get ITINs?
No, a U.S. citizen should not receive an ITIN because a U.S. citizen is eligible to request an SSN. If a citizen does not yet have an SSN, the correct step is to apply for one through the Social Security Administration rather than ask the IRS for an ITIN.
Which foreign citizens cannot get an ITIN?
A foreign citizen cannot get an ITIN merely because they are not a U.S. citizen. A noncitizen who is eligible for an SSN must use that route. A noncitizen who is not SSN-eligible still needs an actual federal tax purpose; wanting a convenient U.S. identifier is not enough.
ITIN Eligibility vs. Application Problems
Not qualifying for an ITIN is different from having an application rejected. You do not qualify if you already have or are eligible for an SSN, or if you have no federal tax purpose. Opening a bank account, seeking credit, or forming a business does not, by itself, establish eligibility.
For a spouse or dependent, check whether the person will file their own federal tax return or be claimed for an allowable tax benefit. Family status alone does not qualify someone. The IRS eligibility guidance explains the applicable categories.
An eligible person can still run into paperwork problems. For help preparing a complete application, use our Form W-7 application checklist and guide to common W-7 mistakes.
What Is an ITIN Number Used For?
An ITIN is used inside the federal tax system. Depending on the person’s facts and current tax law, it allows the IRS and other tax-reporting parties to associate federal tax documents with the correct individual.
File a federal tax return
Eligible individuals can use an ITIN on Form 1040 or Form 1040-NR to report income and meet a federal filing obligation.
Claim an eligible refund
A person may file with an ITIN to recover overpaid federal tax or claim a refund that current law permits for ITIN filers.
Support tax withholding
An ITIN may be used on eligible withholding certificates or information returns involving U.S.-source income.
Claim a treaty benefit
Certain nonresident aliens use an ITIN when an applicable U.S. income tax treaty reduces withholding or creates another tax treatment.
Identify an eligible spouse or dependent
Current rules allow ITIN requests for certain spouses or dependents connected to an allowable tax benefit or their own federal return.
Report investment or property activity
Some foreign individuals need an ITIN for partnership allocations, rental income, passive income, or withholding connected to U.S. real property.
A private bank, lender, state agency, or other institution may choose to accept an ITIN in a process it controls. That private acceptance does not expand what the ITIN legally does, and it does not give someone a federal tax reason to request a number.
What an ITIN Number Does Not Do
Understanding the limits is as important as understanding the tax purpose. The IRS describes an ITIN as a federal tax-processing number only.
An ITIN does not:
Filing federal taxes with an ITIN also does not, by itself, grant a visa, green card, employment authorization, or protection from immigration enforcement. Immigration and work authorization are governed by separate laws and agencies.
How Does an ITIN Relate to Owning a U.S. Business?
An ITIN identifies an individual for federal tax processing, while an EIN generally identifies a business or other entity. A foreign owner may encounter both numbers: the company may use an EIN, while the owner may need an ITIN for a personal federal return or another qualifying tax duty.
Individual-level number
An ITIN may appear on the owner’s personal return, partnership schedule, withholding document, or another permitted federal tax record.
Entity-level number
An EIN is the federal number generally used for a qualifying LLC, corporation, partnership, payroll account, estate, or trust.
Already operating an established U.S. business?
An ITIN or EIN is only one part of business documentation. Established companies seeking working capital can separately review financing options based on business qualifications.
Financing is subject to approval and provider requirements. Excel Capital does not provide tax, immigration, or legal advice.
Ready to Apply for an ITIN?
If you need an ITIN for a federal tax purpose and are not eligible for an SSN, the application is IRS Form W-7. Each person applying needs a separate form.
Use our Form W-7 application guide for the official download, required documents, completion instructions, and submission options.
Do ITIN Numbers Expire?
Yes. An ITIN expires on December 31 after it has not been used on a U.S. federal income tax return for three consecutive tax years. The IRS also states that an ITIN assigned before 2013 is expired if it was never renewed.
Renew an expired ITIN if it will be included on a federal tax return. An expired ITIN used only on information returns, such as Form 1099, does not need renewal for that purpose. If you receive an SSN, do not renew your ITIN.
For the form and renewal steps, see our Form W-7 application and renewal guide. Check the IRS renewal rules for your circumstances.
Frequently Asked Questions About ITIN Numbers
What does ITIN stand for?
ITIN stands for Individual Taxpayer Identification Number. It is a nine-digit number issued by the IRS for federal tax processing to an individual who needs a U.S. taxpayer identification number but is not eligible for an SSN.
Is an ITIN the same as a Social Security number?
No. An SSN is issued by the Social Security Administration to U.S. citizens and eligible noncitizens. An ITIN is issued by the IRS only for federal tax purposes to a person who is not eligible for an SSN. An ITIN does not authorize work or provide Social Security benefits.
Can a U.S. citizen get an ITIN?
No. A U.S. citizen can request an SSN and therefore should not apply for an ITIN. The IRS instructs anyone who has or is eligible to receive an SSN not to submit Form W-7.
Can a foreign citizen get an ITIN?
Possibly. A foreign citizen may qualify when the person is not eligible for an SSN and has a federal tax purpose, such as filing a required U.S. return, claiming an eligible refund or treaty benefit, or meeting another recognized federal tax requirement. Foreign citizenship by itself is not enough.
Do undocumented immigrants qualify for an ITIN?
Immigration status alone does not determine eligibility. The IRS can issue an ITIN regardless of immigration status when the person is not eligible for an SSN and has a valid federal tax purpose. The ITIN does not provide lawful status or employment authorization.
Can I use an ITIN to work in the United States?
No. An ITIN does not authorize employment. Work authorization and employment-eligible Social Security numbers are governed through other federal processes.
Can an ITIN be used to start a business?
The IRS does not issue an ITIN solely to start a business. A business entity may need an EIN, while an individual owner may separately need an ITIN only if the owner meets the SSN-ineligibility and federal-tax-purpose rules.
Can I open a bank account with an ITIN?
Some financial institutions may accept an ITIN under their own account rules, while others require different identification. However, the IRS does not issue an ITIN solely to open a bank or investment account, and an ITIN does not guarantee approval.
Does an ITIN help build credit?
An ITIN is not a credit approval or a guarantee that a lender or credit bureau will create a file. A private institution may choose to accept an ITIN in its own process, but the number remains a federal tax-processing identifier.
Can an ITIN holder receive the Earned Income Tax Credit?
No. The IRS states that a taxpayer filing with an ITIN is not eligible for the Earned Income Tax Credit. Eligibility for other tax benefits depends on current law and the taxpayer’s facts.
What happens if I later receive a Social Security number?
Stop using the ITIN and use the SSN on future tax filings. Notify the IRS so it can combine the tax records associated with both numbers. The ITIN should not continue to be used after an SSN is assigned.
How do I apply for an ITIN number?
Confirm that you are not eligible for an SSN and have a federal tax purpose, then prepare Form W-7, the required federal tax return unless an exception applies, and acceptable supporting documents. Follow our detailed Form W-7 instructions for the current form, documents, submission options, timing, and status process.
How long does an ITIN remain valid?
An ITIN expires after it is not used on a U.S. federal income tax return for three consecutive tax years. An ITIN assigned before 2013 that was never renewed is also expired. Renew an expired ITIN only when there is a current federal tax filing purpose.
- IRS: Individual Taxpayer Identification Number (ITIN)
- IRS Topic No. 857
- IRS: Instructions for Form W-7
- IRS: How to Apply for an ITIN
- IRS: How to Renew an ITIN
- SSA: Request an SSN for the First Time
Tax rules and IRS procedures can change. Confirm current requirements with the IRS and obtain advice from a qualified professional for your circumstances.
