If you are not a U.S. citizen and do not have a Social Security number, learn how to get and use an Individual Taxpayer Identification Number (ITIN) to file a federal tax return.
What is an ITIN, and how does it work?
An Individual Taxpayer Identification Number (ITIN) is a 9-digit number the Internal Revenue Service (IRS) issues to people filing a tax return who are not U.S. citizens and who do not have or are not eligible for a Social Security number. You can only use your ITIN for tax reporting purposes.
Learn more about ITINs, including if you need one to file your tax return.
How to apply for an ITIN
There are 3 ways you can apply for an ITIN number:
- Fill out Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), and submit it with your tax return.
- Contact an IRS-authorized Certifying Acceptance Agent.
- Make an appointment with the IRS Taxpayer Assistance Center.
Learn more about the ITIN application process, including:
- When to apply
- How long it will take
- Who to contact if you need help
How to file your federal tax return using an ITIN
When you file your federal tax return, you will enter your ITIN in the same space where the form asks for a Social Security number.
As an ITIN holder, you may be eligible to claim a child or dependent care tax credit when you file. Learn about the:
What to do if your ITIN is lost or expired
If your ITIN is lost, do not apply for a new number. Instead:
- Check copies of your previous tax returns to find the ITIN you entered on the form, or
- Contact the IRS at 1-800-829-1040 to look up your ITIN
If your ITIN has expired, you must apply for a new one either in person or by submitting Form W-7 with your tax return. Learn more about the ITIN application process, including:
- How and when to apply
- How long processing will take
- Who to contact if you have questions
Last Reviewed: August 6, 2024