An Individual Taxpayer Identification Number (ITIN) is a specialized tax identification number issued by the Internal Revenue Service (IRS) to individuals who are not eligible for a Social Security number (SSN). This number is exclusively used for federal tax purposes, allowing those who cannot obtain an SSN to comply with their U.S. tax filing obligations.
What Is an Individual Taxpayer Identification Number (ITIN)?
An Individual Taxpayer Identification Number, or ITIN, is a tax processing number issued by the Internal Revenue Service (IRS). It provides a way for the IRS to identify an individual for federal tax purposes when that person is not eligible for a Social Security number (SSN).
An ITIN is not based on citizenship or immigration status. Its purpose is tax identification: it allows an individual who cannot obtain an SSN to meet applicable federal tax responsibilities. The number is formatted like an SSN, using nine digits, but it is issued specifically for federal tax administration.
The IRS explains the ITIN’s purpose and eligibility in its Individual Taxpayer Identification Number overview. Whether someone needs an ITIN depends on that person’s U.S. tax situation and whether the person can obtain an SSN.
Who Needs an ITIN?
An individual generally needs an ITIN when they have a federal tax filing obligation but are not eligible for a Social Security number. The need for an ITIN is based on the person’s U.S. tax responsibilities, not simply on whether they live in the United States.
People who may need an ITIN include nonresident aliens and resident aliens who must file a federal tax return or otherwise need a taxpayer identification number for federal tax purposes. A person living outside the United States may also need an ITIN if they have a U.S. tax obligation.
Dependents of taxpayers may need ITINs as well when they are not eligible for Social Security numbers and must be identified for federal tax purposes. Whether a dependent needs an ITIN depends on the circumstances requiring the dependent’s information for the federal tax filing.
An ITIN is therefore intended for individuals who need to meet a federal tax requirement but cannot use an SSN for that purpose. Having a particular immigration or residency status alone does not automatically mean that someone needs an ITIN; the determining factor is the person’s federal tax obligation.
Uses of an ITIN
An ITIN helps an individual comply with U.S. federal tax laws when the person has a tax-related obligation but does not use a Social Security number for that purpose. Its role is limited to federal tax administration.
One of the primary uses of an ITIN is filing a U.S. federal tax return. The number identifies the taxpayer on the return and helps the IRS associate the filing with the correct individual. An ITIN may also be used for other IRS-related tax reporting and compliance matters when an identifying number is required.
An ITIN can also be relevant when claiming benefits available under an applicable U.S. tax treaty. The individual must still meet the requirements that apply to the specific treaty provision.
For additional information about the number’s federal tax purpose, see the IRS’s Individual Taxpayer Identification Number (ITIN) explanation.
Limitations of ITINs
An ITIN is limited to federal tax purposes. It does not authorize you to work in the United States, and having one does not change or determine your immigration status. An ITIN should therefore not be treated as a work permit, employment authorization, or an immigration document.
An ITIN also does not make the holder eligible for Social Security benefits. It is a taxpayer identification number used when a person has a U.S. tax purpose but does not qualify for a Social Security number. The number helps identify the taxpayer for federal tax administration; it does not provide benefits or permissions beyond that purpose.
These limitations are separate from the obligation to comply with applicable U.S. tax requirements. A person may need an ITIN to meet a federal tax filing or reporting obligation even though the ITIN provides no work authorization or eligibility for Social Security benefits. For additional detail, see the IRS explanation of Individual Taxpayer Identification Numbers.
Expiration and Renewal of ITINs
An ITIN expires if it is not used on a federal tax return for three consecutive tax years. Expiration does not necessarily mean the number can no longer be renewed, but it does mean renewal is necessary before continued use on a federal tax return.
If you expect to use an expired ITIN for a federal tax filing, review the IRS requirements and submit the renewal materials before filing. For official guidance, see the IRS page on how to renew an ITIN.
For additional guidance on applying for or renewing an ITIN, visit How to apply for an ITIN.
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