ITIN for Immigrants: Everything You Need to Know
Last Updated: May 30, 2025
By the immigration attorneys at Green Card Link
Understanding the Individual Taxpayer Identification Number (ITIN)
A common misconception is that undocumented immigrants who work in the United States avoid paying taxes because they do not have a Social Security Number (SSN). In reality, all workers—regardless of immigration status—are required to pay taxes on their income. Being undocumented does not exempt anyone from fulfilling tax obligations similar to those of U.S. citizens or lawful permanent residents.
What Is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the Internal Revenue Service (IRS) for federal tax reporting and processing purposes. It serves as a tax identification number for individuals who must file taxes in the United States but are not eligible for a Social Security Number (SSN).
ITINs are typically issued to foreign nationals, non-resident aliens, dependents, and spouses who are not eligible for SSNs—regardless of immigration status. This includes undocumented immigrants who earn income in the U.S. and are legally required to file a federal tax return.
How to Apply for an ITIN
To apply for an Individual Taxpayer Identification Number, you must complete Form W-7, also known as the IRS Application for Individual Taxpayer Identification Number. Along with this form, applicants must submit documentation proving their foreign status and identity.
Applying for an ITIN is more than a financial responsibility—it can also demonstrate good moral character and compliance with U.S. law. Showing a consistent tax payment record can strengthen future immigration applications, such as adjustment of status or defense against removal proceedings. It can also serve as proof that you are financially self-sufficient and not likely to become a public charge.
How to Complete Form W-7 (ITIN Application)
The top section of Form W-7 reminds applicants not to file the form if they already have or are eligible for a Social Security Number. You’ll need to select whether you are:
- Applying for a new ITIN, or
- Renewing an existing ITIN.
You must also indicate the specific reason you are submitting the form—for example, to file a tax return or to be listed as a dependent or spouse on someone else’s tax return.
The remainder of the form requires biographical and identification information, including:
- Full legal name (first, middle, last)
- U.S. mailing address and foreign address
- Date and place of birth
- Immigration status
- Foreign tax ID number (if applicable)
- U.S. visa type (if applicable)
- Identification document details (such as passport or national ID)
At the bottom of the form, you must sign under penalty of perjury, confirming that the information is complete and accurate to the best of your knowledge. Don’t forget to include the date and a valid phone number.
Who Is Eligible for an ITIN?
The following individuals may qualify for an Individual Taxpayer Identification Number:
- Undocumented immigrants without lawful immigration status in the U.S.
- Non-U.S. residents who live abroad but earn income from U.S. sources, such as business investments
- International students who meet the criteria for U.S. tax residency The following individuals may qualify for an Individual Taxpayer Identification Number:
Spouses or dependents of lawful permanent residents, U.S. citizens, or foreign nationals temporarily residing in the U.S.
ITIN vs. SSN: What’s the Difference?
A Social Security Number (SSN) is issued to U.S. citizens, lawful permanent residents, and authorized non-citizens who are permitted to work in the country. In contrast, an ITIN is issued to individuals who are not eligible for an SSN but still need to comply with U.S. tax laws.
While an ITIN cannot be used for employment authorization, it can still serve several important purposes. In some states, individuals can use an ITIN to apply for a driver’s license, open a bank account, or even apply for credit cards—making it an important tool for building financial stability.
Other Types of Taxpayer Identification Numbers
The IRS issues several different types of taxpayer identification numbers depending on the purpose:
- PTIN – Preparer Taxpayer Identification Number (for tax professionals)
- ATIN – Adoption Taxpayer Identification Number (for pending U.S. adoptions)
- EIN – Employer Identification Number (for businesses and organizations)
SSN – Social Security Number (for U.S. citizens and authorized workers)
Why an ITIN Matters for Immigrants
For immigrants, an ITIN represents more than just a number—it is a pathway to financial accountability, legal compliance, and future opportunities. By filing taxes and maintaining good financial standing, immigrants can demonstrate integrity, contribute to the U.S. economy, and strengthen future immigration petitions.
If you need assistance applying for or renewing your ITIN, the immigration attorneys at Green Card Link can help guide you through every step of the process, ensuring that your application is accurate and compliant with IRS requirements.
ITIN Eligibility: Who Qualifies for an Individual Taxpayer Identification Number?
You may be eligible to apply for an Individual Taxpayer Identification Number (ITIN) if you meet all of the following conditions:
- You do not have a Social Security Number (SSN) and are not eligible to receive one.
- You must file a federal income tax return or provide a federal tax identification number.
- You are one of the following:
- A nonresident alien required to file a U.S. tax return.
- A U.S. resident alien who must file a federal tax return.
- A dependent or spouse of a resident alien or U.S. citizen.
- A dependent or spouse of a nonresident alien visa holder.
- A nonresident alien claiming benefits under a tax treaty.
- A nonresident alien professor, researcher, or student filing a U.S. tax return or claiming an exemption.
If these descriptions match your situation, you can apply for an ITIN to meet your federal tax obligations and maintain compliance with U.S. tax law.
Eligibility for a Social Security Number (SSN)
You are eligible for a Social Security Number if you are a U.S. citizen, lawful permanent resident, or a non-citizen with work authorization granted by the Department of Homeland Security (DHS).
Applicants 18 years or older can request their SSN while applying for an immigrant visa through the U.S. Department of State. Generally, your Social Security card will arrive within three weeks after you enter the United States—an efficient process that avoids visiting a local Social Security office.
If you do not apply for your SSN during the visa process, you can still visit a Social Security office once you arrive in the U.S. Bring the following documentation:
- Your passport with your immigrant visa or Permanent Resident Card;
- Your birth certificate;
- The birth certificates of any family members also applying for an SSN; and
- Any approval notices or petitions confirming your immigration status and work authorization.
Required Documents for ITIN Application
To apply for an ITIN, you must submit Form W-7 along with proof of your identity and foreign status. Acceptable documents include:
- A valid, unexpired passport (serves as both proof of identity and foreign status).
- Other official documents if you do not have a passport, such as a national ID card, U.S. visa, or birth certificate.
You can submit your Form W-7 together with your U.S. federal tax return to the Internal Revenue Service (IRS). Attach all required identification and supporting documents.
Frequently Asked Questions About ITIN
Where can I get my ITIN?
You can obtain your ITIN by submitting Form W-7 to the IRS. If you previously had an ITIN and need to locate it, contact the IRS at 1-800-829-1040.
How do I find my ITIN?
Your ITIN can be found on your prior tax returns, Form W-7, or IRS correspondence. ITINs always begin with the number 9 and follow the format 9XX-7X-XXXX or 9XX-8X-XXXX.
If you cannot locate your number, call the IRS (U.S.: 1-800-829-1040 | International: +1-267-941-1000) and be ready to verify your identity.
How much does it cost to get an ITIN?
The IRS does not charge a fee for obtaining an ITIN.
How can I get my ITIN faster?
For faster processing, apply through a Certified Acceptance Agent (CAA) who can verify your documents directly. This helps avoid mailing originals and may speed up IRS approval. Some IRS Taxpayer Assistance Centers and VITA locations also provide in-person verification.
Where do I mail my Form W-7?
By U.S. Mail:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
By Private Delivery Service:
Internal Revenue Service
ITIN Operation, Mail Stop 6090-AUSC
3651 S. Interregional Hwy 35
Austin, TX 78741-0000
You may also apply in person through an IRS-authorized Certifying Acceptance Agent.
ITIN vs. Social Security Number: What’s the Difference?
A Social Security Number (SSN) is assigned to U.S. citizens and authorized non-citizens, while an ITIN is issued to nonresident aliens, undocumented individuals, and others who must pay U.S. taxes but are not eligible for an SSN.
Those who may need an ITIN include:
- Nonresident aliens filing a U.S. tax return;
- U.S. resident aliens;
- Dependents or spouses of U.S. citizens or visa holders; and
- Nonresident professors, students, or researchers claiming exemptions.
Can Undocumented Immigrants Get an ITIN?
Yes. Undocumented immigrants can apply for an ITIN by filing Form W-7. This allows them to comply with U.S. tax laws even if they are ineligible for a Social Security Number.
Renewing or Expiring ITINs
You must renew your ITIN if it has expired or will expire before you file your next tax return.
Although the IRS will process returns filed with expired ITINs, it will delay refunds and deny credits or exemptions until renewal.
Renew early to avoid delays.
Does an ITIN Authorize Work or Legal Status?
No. An ITIN does not grant work authorization or legal immigration status. It cannot be used to complete Form I-9 or to prove eligibility for U.S. employment.
What Can I Use My ITIN For?
An ITIN can be used to:
- File U.S. federal tax returns;
- Open a bank account that earns interest; and
- Apply for a driver’s license, permit, or state ID (in select states).
However, it is not valid for work authorization or immigration benefits.
Additional Common Questions
- Processing time: Typically 7–11 weeks, depending on application accuracy.
- Privacy protection: The IRS does not share ITIN information with immigration enforcement agencies under Section 6103 of the Internal Revenue Code.
- Renewal notices: The IRS issues Notice CP565 when your ITIN is due for renewal.
- Name changes: If your legal name has changed, submit proof such as a marriage certificate or court order with your renewal.
- Dependents: Spouses and dependents should renew ITINs only if they are claimed for an eligible tax benefit or filing their own return.
Professional Help with ITIN Applications
At Green Card Link, its immigration attorneys can guide you through the ITIN application process, help you prepare your Form W-7, and ensure your documentation meets IRS standards. Whether you are a nonresident alien, student, or dependent of a visa holder, the immigration attorneys at Green Card Link can make the process smooth and stress-free.