Individual Taxpayer Identification Number (ITIN)​

An Individual Taxpayer Identification Number (ITIN) is a 9-digit tax processing number issued by the Internal Revenue Service (IRS) -- i.e. 9XX-XX-XXXX.

Since 1996, the IRS has issued ITINs to individuals who are required to have a U.S. taxpayer identification number for federal tax purposes but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).

Source: IRS (https://www.irs.gov/tin/itin/individual-taxpayer-identification-number-itin)

What is an ITIN used for and who has one?

IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns. They are issued regardless of immigration status.

Source: IRS (https://www.irs.gov/tin/itin/individual-taxpayer-identification-number-itin#what)

You can also use it to: open a bank account, get a credit card, obtain a loan / mortgage.

Source: American Immigration Council (https://www.americanimmigrationcouncil.org/research/facts-about-individual-taxpayer-identification-number-itin)

Taxpayers who file their tax return with an ITIN include undocumented immigrants and their dependents as well as some people who are lawfully present in the U.S., such as certain survivors of domestic violence, Cuban and Haitian entrants, and certain spouses and children of individuals with employment visas. As of December 31, 2022, the IRS had issued 26 million ITINs since the program’s inception, and there were more than 5.8 million active ITINs.

Source: National Immigration Law Center (https://www.nilc.org/resources/itinfaq)

An ITIN does not:

• Authorize you to work legally in the U.S.
• Provide or change immigration status
• Provide eligibility for Social Security benefits
• Qualify you or a dependent for the Earned Income Tax Credit

Source: IRS (https://www.irs.gov/tin/itin/individual-taxpayer-identification-number-itin#what)

Parents with an ITIN can qualify for the federal Child Tax Credit (CTC) and federal Additional Child Tax Credit (ACTC) as long as the child or children have an SSN. Taxpayers cannot claim the CTC or ACTC for children with an ITIN. The credit is up to $2,000 per qualifying child.

Source: IRS (https://www.irs.gov/faqs/childcare-credit-other-credits/child-tax-credit/child-tax-credit-4)

To qualify for the federal Earned Income Tax Credit (EITC): you, your spouse if filing jointly, and the child (if any) claimed for the credit must have a valid Social Security number (SSN). Mixed status families do not qualify for the EITC.

Source: IRS (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/who-qualifies-for-the-earned-income-tax-credit-eitc)

California offers tax benefits to ITIN holders and mixed status families as well. These are the three refundable credits:

• CA Earned Income Tax Credit (CalEITC)
• CA Young Child Tax Credit - a credit that even ITIN filers with children under the age of 6 may also qualify for up to $1,154 per eligible tax return.
• CA Foster Youth Tax Credit

Source: CA Franchise Tax Board (https://www.ftb.ca.gov/file/personal/credits/itin.html)

If an ITIN hasn’t been used on a return recently, it would have to be renewed.

Specifically -- if an ITIN isn't used on a U.S. federal tax return for any 3 consecutive tax years, it expires on December 31 after the third tax year of non-use. So for example, if your ITIN was not included on a U.S. Federal Tax Return at least once in 2021, 2022, or 2023 – your ITIN would have expired on December 31, 2024.

If you can’t remember when you last filed with an ITIN, you can check your tax records by logging into your IRS Online Account

Source: IRS (https://www.irs.gov/tin/itin/how-to-renew-an-itin#expires)

Notes on renewal:

• Apply for or renew your ITIN as soon as possible to avoid delays. It may take the IRS up to several months to process.
• You do NOT need to pay to renew or apply for an ITIN if you are using one of our VITA CAA approved sites.
• If you previously submitted a renewal application recently and it was approved, you do not need to renew it again – simply use it on your return.

To apply for an ITIN, the taxpayer must:

• Complete the ITIN application IRS Form W-7, for themselves (and their spouse and dependents, if applicable)
• Prepare a tax return to be mailed in with their completed IRS Form W-7 form and required official documents
• Make an appointment at a local Certified Acceptance Agent (CAA) VITA Site to assist them with the process for FREE, saving them over $300-1000+ per application.

See our listing of CAA sites at the top of this webpage to find one near you and make an appointment!

You can apply for an ITIN any time during the year when you have a filing or reporting requirement.

At a minimum, you should complete Form W-7 when you are ready to file your federal income tax return by the return's prescribed due date.

If the tax return you attach to Form W-7 is filed after the return's due date, you may owe interest and/or penalties.

You will receive a letter from the IRS assigning your tax identification number usually within seven weeks if you qualify for an ITIN and your application is complete (it may take 11 weeks if you apply during tax season).

Source: IRS (https://www.irs.gov/tin/itin/individual-taxpayer-identification-number-itin#after)

If you submit an original valid passport or a certified copy from the issuing agency, you don’t need to submit any other documents from the table, unless the passport is for a dependent and it doesn’t include a date of entry into the U.S.

See our listing of CAA sites at the top of this webpage to find a location near you and schedule an appointment. Please be sure to ask them what documents to bring for you and your family before you schedule and arrive at your appointment.

The IRS is currently prohibited from sharing taxpayer information (26 U.S.C. 6103) with other agencies unless there is an active investigation in process.

Sources: IRS (https://www.irs.gov/government-entities/governmental-liaisons/irs-information-sharing-programs, https://www.irs.gov/government-entities/federal-state-local-governments/disclosure-laws)

Knowing the potential risks and benefits involved, only proceed with an ITIN application or tax filing if you feel comfortable.

This information does not constitute legal advice. Consult with an immigration attorney if you have any concerns.

We’ll post an update here if anything changes.