FAQ: Individual Taxpayer Identification Number (ITIN): A Powerful Tool for Immigrant Taxpayers

An applicant can apply for an ITIN by mail, in person through a designated IRS Taxpayer Assistance Center (TAC), or with the help of an Acceptance Agent (AA) or a Certifying Acceptance Agent (CAA) authorized by the IRS. An applicant who resides outside the U.S. may apply by mail or in person to an IRS employee or a designated U.S. diplomatic mission or consular post.

Applicants who apply for an ITIN by mail directly with the IRS must submit either the original of each supporting document or a certified copy of each supporting document.

With limited exceptions, the W-7 form for a new ITIN must be filed alongside a complete tax return. Applicants cannot file their tax return electronically when applying for an ITIN, but must file a paper return. They can apply for an ITIN any time during the year when they have a completed return.

If an applicant’s income is high enough that they are required to file a tax return, they should file by the due date (generally in mid-April). If the tax return attached to Form W-7 is filed after the return’s due date, an applicant may owe interest and/or penalties. If an individual is not required to file a tax return, , there is no penalty for late filing.

Applicants who do not want or are unable to mail their original documents or certified copies to the IRS may take them in person to a TAC or CAA to have the documents (or certified copies) verified and immediately returned to them. Note that Certifying Acceptance Agents can review and certify original documents, whereas Acceptance Agents simply review the original documents and must mail the documents with the ITIN application. Not all TACs provide ITIN-related services, or they may provide them only during restricted business hours. Because the number of TACs and CAAs is limited, many ITIN applicants simply can’t take their applications and documents to a TAC or CAA.

• To find a Certifying Acceptance Agent, visit: https://www.irs.gov/individuals/international-taxpayers/acceptance-agent-program
• To schedule an appointment at IRS Taxpayer Assistance Center, visit: https://apps.irs.gov/app/office-locator/

CAAs are allowed to authenticate the passport and civil birth certificate for dependents (though not other forms of acceptable identity documents); however, they must send the original or certified copies of all other documents directly to the IRS. For primary and secondary applicants, CAAs are authorized to authenticate all forms of acceptable identification documents, except foreign military identification cards.

At the time of publication, ITIN processing takes approximately 7 to 11 weeks (depending on whether it is tax season, or whether an individual applied from overseas). Any original documents or certified copies submitted in support of an ITIN application should be returned within 60 days. People who do not receive their documents within that timeframe may call the IRS help line at 1-800-829-1040.

Other than responding to any requests for information promptly, there is no action the taxpayer should take. They should not file a second Form W-7 or tax return or contact the IRS about the status of their Form W-7 or their return.

Tax examiners review ITIN applications and supporting documentation. Based on the tax examiner’s review, the application will be either:

• assigned — the IRS mails a notice with the assigned ITIN to the applicant;
• rejected — the IRS mails a notice informing the applicant (a) that the ITIN application was rejected, (b) the reason for the rejection, and (c) that the applicant must file another application to reapply for an ITIN; or
• suspended — the ITIN application is suspended because of a procedural issue or because it has questionable information. (IRS guidelines define a questionable application as one where the tax examiner identifies one or more discrepancies on the application. A procedural issue is one in which the applicant did not properly complete the application or did not attach the required documentation to the application.)

In 2015, Congress mandated (P.L. 114-113) that people who received ITINs prior to January 1, 2013, were required to renew their ITINs on a staggered schedule between 2017 and 2020. The law also stated that an ITIN will expire if the person to whom it was issued fails to file a tax return for three consecutive years.

An ITIN issued after December 31, 2012, will remain valid unless the person to whom it was issued does not file a tax return—or is not included as a dependent on the return of another taxpayer—for three consecutive years.

Two categories of ITINs have expired and need to be renewed:

• Any ITIN that wasn’t included on a U.S. federal tax return at least once for the last three tax years.
• ITINs assigned before 2013.

The process for renewing an ITIN is the same as the process for applying for a new ITIN. Applicants are required to submit identity and foreign nationality status documents (see “What documents must a person present when applying for an ITIN?” above), and proof of U.S. residency must be included for applicants claimed as dependents. However, unlike new ITIN applications, renewal applications do not require that a tax return be attached.

To file for an ITIN renewal, fill out the Form W-7 and check the “Renew an existing ITIN” box. If an individual has an expired ITIN but is not required to file taxes, they do not need to renew their ITIN. If they are required to file a U.S. federal tax return using that ITIN (including for a dependent) in the future, they will need to renew the ITIN at that time.

If a taxpayer receives an SSN after previously using an ITIN, they should stop using their ITIN and use the SSN to file instead. The taxpayer should use the SSN to file their tax return even if the SSN does not authorize employment or if they lose their employment authorization. An ITIN will not be issued to the taxpayer once they have been issued an SSN.

Because ITIN applicants face many difficulties obtaining certified copies of their identity documents, and because of the limited options for in-person verification of these documents, many ITIN applicants may be forced into the vulnerable position of going without valuable identity documents for weeks or months (or longer, if their documents are lost). For some, this has proven too risky and burdensome.

Potential ITIN applicants may also be concerned about the IRS’s limited cooperation with federal immigration enforcement and fear that their tax information will be used against them.

When the requirements for getting an ITIN are too hard to meet:

• Immigrants will not be able to get an ITIN and file income tax returns. As a result, they won’t be able to comply with their obligations under federal tax laws.
• Immigrants who can’t get an ITIN or file tax returns will face problems if they ever become eligible for immigration relief. Certain applications require proof that the applicant has filed tax returns to establish that they have “good moral character.”
• Immigrants who can’t get an ITIN or file tax returns will also find it harder to prove their work history and that they have been physically present in the U.S. for a certain amount of time, which is also relevant for certain immigration applications.
• Low-income immigrants will be prevented from claiming tax supports for which they or their dependents are eligible, including the Child Tax Credit (CTC), the Additional Child Tax Credit (ACTC), and credits under the Affordable Care Act (ACA). Barriers to obtaining the CTC and ACTC can push low-income children deeper into poverty.
• If they can’t file tax returns, mixed-immigration status families with members who are eligible for health insurance under the ACA won’t be able to provide the information about their health insurance and income that the IRS needs to reconcile the tax credit that was advanced to them with the tax credit for which they’re actually eligible. This could prevent them from being able to renew their health insurance the following year.
• Immigrants will not feel like they can fully integrate and participate in their new country.