Definition
What Is an ITIN? Complete Explanati Guide
An ITIN is an Individual Taxpayer Identification Number — a 9-digit tax processing number issued by the IRS to people who need a US tax ID but cannot get an SSN.
Purpose
What an ITIN Is and Isn't
An ITIN IS:
- A 9-digit tax processing number (9XX-XX-XXXX)
- Issued by the IRS under IRC Section 6109
- Valid for filing US federal tax returns
- Usable for opening some bank accounts
- Required to claim tax treaty benefits
An ITIN is NOT:
- A work permit or work authorization
- A Social Security Number replacement
- Immigration documentation
- Valid for Social Security benefits
- Proof of legal presence in the US
For comparison with other tax IDs, see EIN vs ITIN and ITIN vs SSN.
Who Needs
Who Needs an ITIN?
- Non-resident aliens filing US tax returns (Form 1040-NR)
- Resident aliens filing US tax returns without SSN eligibility
- Dependents/spouses of US citizens or resident aliens
- Dependents/spouses of non-resident aliens with US tax obligations
- Non-resident aliens claiming tax treaty benefits
- Foreign students with US scholarship income
See ITIN for non-residents and how to get an ITIN.
Apply
How to Get an ITIN
Apply using Form W-7 submitted with a federal tax return. Processing: 7-11 weeks.
ein.so ITIN service: $197 Standard / $297 Express.
Related: ITIN application | ITIN cost | ITIN number
Frequently Asked Questions
What does ITIN stand for?
ITIN stands for Individual Taxpayer Identification Number. It is a 9-digit tax processing number issued by the IRS.
Is an ITIN the same as an SSN?
No. An SSN provides work authorization and Social Security benefits. An ITIN is for tax purposes only with no work authorization.
Can I work with an ITIN?
No. An ITIN does not authorize employment in the United States. Only an SSN or Employment Authorization Document permits work.
How long is an ITIN valid?
An ITIN expires if not used on a federal tax return for 3 consecutive years. ITINs with middle digits 70-88 have also expired.
Can I get an EIN with an ITIN?
Yes. Having an ITIN allows you to use the IRS online EIN application. You can also apply without an ITIN using Form SS-4 by fax.
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