Updated May 2026
What Is an ITIN Number? 9-Digit Tax ID Explained (2026)
An ITIN (Individual Taxpayer Identification Number) is a 9-digit tax processing number in the format 9XX-XX-XXXX, issued by the IRS under IRC Section 6109 to individuals who need to file US taxes but cannot get a Social Security Number. The IRS created the ITIN program in 1996 for non-resident aliens, their spouses, and dependents with a US tax filing obligation. Today, millions of people in 150+ countries hold active ITINs. The application requires IRS Form W-7, costs $0 in IRS filing fees, and takes 6-11 weeks to process.
What Does ITIN Stand For and What Does It Mean?
ITIN stands for Individual Taxpayer Identification Number. It is a 9-digit number assigned by the Internal Revenue Service (IRS) under IRC Section 6109 to individuals who have a US tax obligation but are not eligible for a Social Security Number. The legal basis for ITINs is established in 26 U.S.C. Section 6109, which requires every person making a tax return to include an identifying number.
ITIN Number Meaning in Plain Language
The ITIN number meaning is straightforward: it is your personal identifier for all interactions with the IRS when you do not have an SSN. You may also see it called a “tax ID number” or “individual tax number.” The IRS processes all ITIN applications at its ITIN Operation center in Austin, Texas. Per IRS Publication 1915, the Certifying Acceptance Agent (CAA) program authorizes qualified individuals and organizations to verify applicant documents on behalf of the IRS.
Key ITIN Facts at a Glance
| Full name | Individual Taxpayer Identification Number |
| Digits | 9 digits, format 9XX-XX-XXXX |
| Issuing agency | Internal Revenue Service (IRS) |
| Legal authority | IRC Section 6109, 26 U.S.C. Section 6109 |
| Application form | IRS Form W-7 |
| IRS filing fee | $0 |
| Processing time | 6-11 weeks (11+ weeks during peak season) |
| Year created | 1996 |
| Accepted documents | 13 types (passport is standalone) |
| Expiration | After 3 consecutive years of non-use |
| Work authorization | No |
| Immigration impact | None |
Who Issues ITINs and Where Are They Processed?
The Internal Revenue Service (IRS) is the only agency that issues ITINs. All applications are processed at the IRS ITIN Operation center at P.O. Box 149342, Austin, TX 78714-9342. The IRS accepts Form W-7 applications through 3 submission methods.
3 Ways to Submit Your ITIN Application
- Certifying Acceptance Agent (CAA): IRS-authorized individuals who verify your documents locally per IRS Publication 1915. You keep your passport. Learn about the CAA process.
- Mail to IRS: Send Form W-7 with original documents or certified copies to Austin, TX. Documents returned within 60-65 days.
- IRS Taxpayer Assistance Center (TAC): Visit one of 13 designated IRS TAC locations in person. Documents verified and returned same day.
For step-by-step instructions, read our complete guide on how to get an ITIN number.
What Does an ITIN Number Look Like?
An ITIN follows the format 9XX-XX-XXXX. It is 9 digits in a 3-2-4 pattern. The first digit is always 9. The middle pair (4th and 5th digits) falls in specific ranges: 50-65, 70-88, 90-92, or 94-99. These middle digits are what distinguish an ITIN from a Social Security Number.
Example ITIN format:
9XX-7X-XXXX
Always 9 digits. Always starts with 9. Middle digits 70-88 have already been expired by the IRS under the rolling expiration program.
Is There a Physical ITIN Card?
No. The IRS does not issue a plastic ITIN card. When your application is approved, you receive a CP565 notice, a paper letter confirming your assigned ITIN. This CP565 notice is your official proof of ITIN assignment. Keep it in a safe place. Banks and lenders will ask to see it when you open a bank account with your ITIN.
Who Needs an ITIN Number?
7 categories of people need an ITIN to meet US tax obligations. If you fall into any of these groups and cannot get an SSN, you need an ITIN:
- Non-resident aliens earning US-source income who must file Form 1040-NR
- Resident aliens (based on the substantial presence test) who cannot get an SSN
- Spouses of US citizens or resident aliens claimed on a joint tax return
- Dependents of US citizens or resident aliens listed on a tax return
- Non-resident alien students, professors, or researchers filing a US return or claiming a tax treaty exemption
- Foreign investors with US-source income subject to 30% withholding
- Foreign LLC owners required to file Form 5472 + pro forma 1120 for their single-member LLC
For a detailed breakdown of each category with documentation requirements, read our guide on who needs an ITIN.
How Does an ITIN Compare to an SSN and EIN?
The IRS issues 3 types of taxpayer identification numbers: ITIN, SSN, and EIN. Each serves a different purpose and has distinct eligibility rules.
| Feature | ITIN | SSN | EIN |
|---|---|---|---|
| Issuing agency | IRS | Social Security Administration | IRS |
| Purpose | Individual tax filing | Employment, benefits, tax filing | Business tax filing |
| Who it is for | Individuals ineligible for SSN | US citizens, permanent residents, authorized workers | Businesses, trusts, estates |
| Format | 9XX-XX-XXXX (starts with 9) | XXX-XX-XXXX (never starts with 9) | XX-XXXXXXX (2-7 pattern) |
| Work authorization | No | Yes | No (business only) |
| Expiration | 3 years of non-use | Does not expire | Does not expire |
| Application form | Form W-7 | Form SS-5 | Form SS-4 |
| Social Security benefits | Not eligible | Eligible | Not applicable |
| Tax return used with | 1040, 1040-NR | 1040 | 1120, 1065, 1041 |
ITIN vs SSN: The Core Difference
An SSN is a broader identification number tied to employment and government benefits. An ITIN serves one purpose: tax compliance. If you are eligible for an SSN, apply for one instead. If you later become eligible for an SSN (through a change in immigration status), stop using your ITIN and notify the IRS to merge your tax records. Read our full ITIN vs SSN comparison.
ITIN vs EIN: Individual vs Business
An EIN (Employer Identification Number) is for businesses. An ITIN is for individuals. If you are a foreign sole proprietor, you need both: an ITIN for your personal Form 1040-NR and an EIN for your business. The EIN application (Form SS-4) requires you to have an SSN or ITIN first. Read more about ITIN vs EIN differences.
How Do You Apply for an ITIN Number?
The ITIN application requires 3 steps and takes 6-11 weeks for IRS processing after submission.
- Complete IRS Form W-7. Fill out the 2-page application with your personal information, reason for applying (line 6d), and the tax return you are attaching. An unsigned W-7 is automatically rejected.
- Gather identity and foreign-status documents. The IRS accepts 13 types of documents per IRS Publication 1915. A valid passport is the only standalone document proving both identity and foreign status. Without a passport, you need 2+ documents. See our ITIN documents guide.
- Submit your application. Choose from 3 methods: through a Certifying Acceptance Agent (recommended), mail to IRS ITIN Operation in Austin, TX, or visit one of 13 IRS Taxpayer Assistance Centers in person.
ITIN Processing Timeline
IRS processing takes 6-11 weeks from receipt of your Form W-7. During peak season (January-April), expect 11+ weeks. Upon approval, the IRS mails a CP565 notice confirming your ITIN. Check status by calling 1-800-829-1040 (domestic) or 1-267-941-1000 (international). Read our ITIN processing time guide for current wait times.
Our step-by-step walkthrough covers every detail. Read the full guide on how to get an ITIN number.
What Can You Do with an ITIN Number?
An ITIN unlocks 8 financial capabilities beyond basic tax filing. Read our dedicated ITIN benefits guide for full details on each.
File US Tax Returns
This is the primary purpose. With an ITIN, you file Form 1040 (as a resident alien) or Form 1040-NR (as a non-resident alien) to report US income. Non-resident LLC owners file Form 5472 + pro forma 1120 annually. Filing correctly lets you claim deductions, request refunds, and maintain compliance. See our ITIN tax return guide.
Open US Bank Accounts
At least 8 US banks accept ITINs: Bank of America, Chase, Wells Fargo, Citibank, US Bank, Mercury, Relay, and Wise. Bring your CP565 notice and valid passport. Read our ITIN bank account guide.
Build Credit History
Start with a secured credit card ($200-$500 deposit). After 6-12 months of on-time payments, you qualify for unsecured cards. A credit score of 680+ opens the door to auto loans, favorable lease terms, and ITIN mortgages. Read our ITIN credit card guide.
Apply for a Mortgage
ITIN mortgage programs require a 15-25% down payment, 2+ years of US tax filing history, and a credit score of 620+. Interest rates run 1-2% above conventional rates. Community banks, credit unions, and specialized ITIN lenders are the best options.
Claim Tax Treaty Benefits
The US has tax treaties with 67+ countries. Without an ITIN, payers withhold 30% on dividends, royalties, and interest. With an ITIN and Form W-8BEN, treaty rates drop to 0-15% depending on the country. For example, the US-UK and US-Canada treaties reduce dividend withholding to 15%.
Get a State Driver's License
17+ US states and DC accept ITINs for driver's license applications, including California, New York, Illinois, Washington, and Connecticut. Bring your CP565 notice, passport, and proof of state residency.
When Does an ITIN Expire?
An ITIN expires on December 31 of the third consecutive tax year it is not used on a federal tax return. For example, if you last used your ITIN on a 2022 return, it expired on December 31, 2025.
Middle Digits 70-88: Already Expired
The IRS completed a rolling expiration program for all ITINs with middle digits 70 through 88. If your ITIN has these middle digits, it has already been deactivated regardless of recent use. You must renew your ITIN by filing a new Form W-7 before you can file your next tax return.
How to Prevent ITIN Expiration
File a federal tax return using your ITIN at least once every 3 tax years. If your ITIN has expired, submit Form W-7 with “Renew” checked along with your identity documents. The IRS processes renewal applications in 6-11 weeks. Check your ITIN expiration status.
What Are the Most Common ITIN Myths?
6 persistent myths about ITINs are factually wrong. Here are the facts:
Myth: An ITIN lets you work legally in the US.
Fact: An ITIN carries zero work authorization. Only an SSN combined with valid immigration status permits legal employment. Employers who accept an ITIN for I-9 verification violate federal law under 8 U.S.C. Section 1324a.
Myth: Getting an ITIN changes your immigration status.
Fact: An ITIN has zero effect on immigration status. Under IRC Section 6103, the IRS is prohibited from sharing ITIN applicant information with immigration agencies. The number exists purely for tax administration.
Myth: Only undocumented immigrants use ITINs.
Fact: ITINs are used by foreign investors, non-resident aliens with US rental income, spouses of American citizens, international students on F-1 visas, visiting professors on J-1 visas, Amazon sellers from 150+ countries, and anyone else who has a US tax obligation but no SSN eligibility.
Myth: You need to be physically in the US to get an ITIN.
Fact: You can apply from any of 150+ countries by mailing Form W-7 to the IRS or working with a Certifying Acceptance Agent remotely. At itin.so, we serve clients worldwide with $297 and Express ($297) service packages.
Myth: An ITIN never expires.
Fact: ITINs expire after 3 consecutive years of non-use on a federal tax return. ITINs with middle digits 70-88 have already been deactivated under the IRS rolling expiration program. Expired ITINs must be renewed via Form W-7.
Myth: You receive a physical ITIN card, like a Social Security card.
Fact: The IRS does not produce ITIN cards. You receive a CP565 notice, a paper letter confirming your ITIN assignment. This letter serves as your official proof at banks, lenders, and other institutions.
How Much Does an ITIN Cost in 2026?
The IRS charges $0 to process your Form W-7 application. If you use a professional service or Certifying Acceptance Agent, expect to pay $150-$400 for document verification and application preparation.
| Service | Cost | Preparation Time |
|---|---|---|
| IRS (direct mail) | $0 + postage | Self-paced |
| itin.so | $297 | 7-10 business days |
| itin.so | $297 | 2-3 business days |
Read our full ITIN cost breakdown for a detailed comparison of all service options.
Frequently Asked Questions About What Is ITIN
Esta guia tambien esta disponible en version en espanol.
Ready to get started? Apply for your ITIN today - $297.