The ITIN Explained: What It Is and How to Get One
Updated: 23 hours ago
By Marie Jeanne Kaba, MBA | TETEEMA GROUP LLC
If you do not have a Social Security number but you need to file U.S. taxes — or be listed on a tax return — the IRS has a solution: the Individual Taxpayer Identification Number, or ITIN. This guide explains what the ITIN is, who needs one, how to apply, and what a Certifying Acceptance Agent (CAA) does.
What the ITIN is
An ITIN is a 9-digit number issued by the IRS to people who need a U.S. taxpayer identification number for federal tax purposes but are not eligible for a Social Security number (SSN). It is issued for federal tax purposes only (IRS ITIN page).
It is important to understand what an ITIN is not. An ITIN does not (IRS):
Qualify you for Social Security benefits or the Earned Income Tax Credit
Provide or change your immigration status
Authorize you to work legally in the United States
Serve as identification outside the federal tax system
In short: the ITIN exists so that people who owe or report U.S. taxes can comply with tax law, even when they cannot get an SSN.
Good to know for families: under the 2025 tax law, the Child Tax Credit requires a Social Security number for the child and for the taxpayer or spouse (IRS Child Tax Credit). A child who has only an ITIN does not qualify for that credit, so ask us which credits your family can claim.
Who needs an ITIN
You need an ITIN if you have a federal tax purpose and are not eligible for an SSN. The IRS lists these federal tax purposes (IRS):
You are legally required to file a U.S. federal income tax return
You want to file a return to claim a refund or allowable tax benefit, or to report income
You are claimable as a spouse or dependent for an allowable tax benefit
You need to provide a tax identification number for another federal tax purpose
Common situations include a nonresident alien filing a U.S. return or claiming a tax treaty benefit, a resident alien filing a return, the dependent or spouse of a U.S. citizen or resident alien, and the dependent or spouse of a nonresident alien visa holder (IRS).
You do not need an ITIN if you are a U.S. citizen, a green card holder, or otherwise SSN-eligible, or if you are a nonresident alien with a U.S. work visa, since those individuals qualify for an SSN (IRS).
One more note: a tax return showing all zero entries generally does not show a federal tax purpose, so in that situation you would not need to file or apply. On the other hand, if you earned income but owe no tax, filing a return can still make sense because you may be eligible for a refund or refundable credit (IRS).
How to apply for an ITIN
The application package generally has three parts (IRS how to apply):
Form W-7, the application for an ITIN. Each family member applying needs their own completed W-7.
A U.S. federal income tax return — Form 1040 or 1040-NR — attached to the application. Leave the SSN area blank for each ITIN applicant; the IRS will enter the assigned ITINs. The return should not be filed separately from the W-7 package. In certain cases, documented exceptions to attaching a tax return apply (IRS).
Supporting documents proving foreign status and identity, and proof of U.S. residency for dependents. A valid passport is the only stand-alone document; without one, the IRS generally requires at least two other acceptable documents, and at least one document must include a photograph unless the applicant is a dependent under 14 (or under 18 if a student) (IRS Form W-7 instructions).
You can apply by mail or in person. In person, most supporting documents can be authenticated and returned to you immediately (IRS).
What a Certifying Acceptance Agent (CAA) does
Applying in person is where a CAA comes in. The IRS authorizes two kinds of agents who help with ITIN applications (IRS):
The IRS comparison is direct: a CAA reviews the W-7, helps complete it, and authenticates most supporting documents, at locations in the U.S. and internationally (IRS). Authenticating documents reduces the need to send originals to the IRS, but a few documents may still need to be submitted: a CAA cannot authenticate foreign military ID cards, and for dependents, a CAA can only authenticate passports and birth certificates — other dependent documents must be mailed with the application (IRS).
One more thing to understand: a CAA does not issue the ITIN. The CAA prepares and mails the application package, and the IRS processes it and assigns the number. The IRS says to allow 7 weeks for notice, or 9 to 11 weeks during tax season (January 15 to April 30) or for applications from overseas; a CP565 notice means an ITIN has been assigned (IRS).
TETEEMA GROUP is an IRS Certifying Acceptance Agent, and ITIN application assistance is one of the services we offer. If you would like help applying for or renewing an ITIN, please contact our office.
Renewing an expired ITIN
ITINs expire in two common situations. First, an ITIN expires if it is not used on a federal income tax return at least once during three consecutive tax years — either as the filer's own number or as a dependent's number (IRS Topic 857). Second, ITINs issued before 2013 that were never renewed are expired (IRS Topic 857).
The expiry date is December 31 of the third year in a row that the ITIN goes unused, so if your ITIN has not appeared on a return in recent years, check it before you file (IRS Topic 857).
Why it matters: if you file with an expired ITIN, the IRS may delay processing your return, and certain credits may not be allowed until the ITIN is renewed. That can mean a smaller or later refund (IRS Topic 857).
You do not need to renew if your ITIN is only used on information returns, such as a Form 1099, or if you now have a Social Security number. In that case, use your SSN and let the IRS know so your records can be combined (IRS).
To renew, submit Form W-7 with a valid federal income tax return or other documentation showing the federal tax purpose, original identification documents or copies certified by the issuing agency, and a Social Security Administration letter of denial if applicable (IRS Topic 857). The same in-person options — including a CAA — apply (IRS).
The bottom line
The ITIN is a tax-processing number, not an immigration benefit and not work authorization. If you owe or report U.S. taxes and cannot get an SSN, applying is the correct and lawful path — and working with a Certifying Acceptance Agent can make the process faster and reduce the need to send original documents to the IRS.
Sources
The official resources below provide further guidance, and we encourage you to consult them directly.
Have questions about your situation? Call us at 718-880-4485, message us on WhatsApp at 646-852-0774, or visit us at 451 Rockaway Avenue, Brooklyn. We serve clients in English, French and several West African languages.
This article is for general educational purposes only and does not constitute tax or legal advice. For help with your specific situation, please contact our office.
About the author
Marie Jeanne Kaba, MBA, is the founder and CEO of TETEEMA GROUP LLC in Brooklyn, New York. She is an IRS Certifying Acceptance Agent, has been NYS licensed for more than 20 years, and holds an MBA in Finance from St. John's University. She serves clients in English and French.
© 2026 TETEEMA GROUP LLC. Written by Marie Jeanne Kaba, MBA. You're welcome to share a link to this article. If you quote it, please name TETEEMA GROUP LLC and link to the original page.
Comments