How Many People Have an ITIN? 2026 Statistics

Approximately 4.4 million ITINs are currently active as of 2026. An active ITIN is one that has been used on a federal tax return within the last 3 years and has not been deactivated by the IRS middle digit expiration schedule. This number fluctuates as new ITINs are issued and existing ones expire from non-use.

The IRS has issued over 5.5 million ITINs since the program began in 1996. The gap between total issued (5.5M+) and currently active (4.4M) reflects ITINs that expired due to non-use, were deactivated during the 2017-2021 middle digit expiration waves, or were merged with SSNs when holders became SSN-eligible.

The IRS currently issues approximately 200,000 to 400,000 new ITINs annually. Peak issuance was 2005-2012 at 500,000 to 800,000 per year. Issuance decreased after 2012 reforms (stricter document requirements) and the 2015 PATH Act (expiration rules). The annual number depends on immigration patterns, foreign investment, and tax compliance outreach.

ITIN holders file approximately 1.5 to 2 million federal tax returns annually. Not every ITIN holder files a return every year: some have intermittent US income, some file only when required, and some have expired ITINs. ITIN-associated returns generate significant tax revenue, with ITIN filers paying an estimated $9 to $12 billion in federal taxes annually according to IRS data and CBO estimates.

ITIN holders contribute an estimated $9 to $12 billion in federal taxes annually. This includes income tax, self-employment tax, and payroll taxes paid through employers who use ITINs for withholding. Additionally, ITIN holders pay billions in state and local taxes, sales taxes, and property taxes. The Congressional Budget Office and IRS Statistics of Income Division have documented these contributions.

California has the most ITIN holders, followed by Texas, Florida, New York, Illinois, New Jersey, Georgia, North Carolina, Virginia, and Arizona. These 10 states account for approximately 70% of all ITIN-associated tax returns. The distribution correlates with immigrant population density and states with significant foreign investment activity.

Approximately 35% to 45% of active ITIN holders file a federal tax return in any given year. This rate is lower than SSN holders (approximately 75%) because many ITIN holders have intermittent US income, seasonal work, or income below filing thresholds. However, all ITIN holders must file at least once every 3 years to keep their ITIN active.

The IRS estimated approximately 2 million ITINs were subject to expiration during the 2017-2021 middle digit schedule. Actual expiration rates were lower because many holders renewed. Renewal applications peaked at over 300,000 in early 2018. As of 2026, ITINs continue to expire under the 3-year non-use rule at an estimated rate of 100,000 to 200,000 per year.

The total active ITIN population has stabilized at approximately 4.4 million. New issuance (200,000-400,000 annually) is partially offset by expirations (100,000-200,000 annually) and SSN conversions. The net active population grows slowly at approximately 100,000-200,000 per year. The IRS projects stable demand for ITINs for the foreseeable future.

The US has approximately 450 million issued SSNs (including deceased holders) and about 175 million active SSN-based tax filers. The 4.4 million active ITINs represent about 2.5% of the active tax filing population. Despite the relatively small number, ITIN holders contribute disproportionately to certain industries including agriculture, hospitality, construction, and technology.