What is an ITIN?
An ITIN — Individual Taxpayer Identification Number — is a tax processing number issued by the IRS to people who are required to have a U.S. taxpayer identification number but are not eligible for a Social Security Number.
ITINs are for tax purposes only. They do not confer work authorization, immigration status, or eligibility for Social Security benefits. They exist so the IRS can process tax returns and payments from people who have U.S. tax obligations but cannot get an SSN.
✅ Who needs an ITIN
·Non-resident aliens with U.S. income required to file
·F-1 or J-1 students with non-wage U.S. income
·Resident aliens not eligible for SSN
·Dependent spouses of U.S. citizens/residents
·Dependent children without SSN listed on a U.S. return
❌ What an ITIN cannot do
·Authorize you to work in the U.S.
·Qualify you for Social Security benefits
·Make you eligible for the Earned Income Tax Credit
·Allow you to claim the Child Tax Credit for a child
·Affect or improve your immigration status
How to apply: 5 steps
Complete Form W-7
Download Form W-7 from IRS.gov. Fill out all required fields including your legal name, foreign address, date and country of birth, and the reason you're applying. The most common reason for Chinese immigrants: "Nonresident alien required to get an ITIN to claim tax treaty benefit" or "Resident alien filing a U.S. federal tax return."
Prepare your tax return (if applicable)
Most applicants must attach a completed tax return to Form W-7 as proof that an ITIN is needed. Exceptions: renewing an existing ITIN, or certain dependency situations. Leave the SSN/ITIN field blank on your return — this will be filled in once your ITIN is issued.
Gather identity documents
You must prove both identity and foreign status. A valid passport satisfies both requirements by itself — it's the simplest option. If you don't have a passport, you'll need two documents: one for identity (national ID, driver's license) and one for foreign status (visa, foreign birth certificate). All documents must be current (not expired).
Choose your submission method
Option A: Mail originals to the IRS (risky — originals could be delayed or lost). Option B: Visit an IRS Taxpayer Assistance Center in person. Option C: Use a Certified Acceptance Agent (CAA) — they verify your documents on-site and certify copies so you never mail originals. Strongly recommended for valuable documents.
Submit and wait
Processing time is currently 7–11 weeks. Once your ITIN is issued, you'll receive a letter (CP565) with your ITIN. If you submitted a tax return with your application, it will be processed after your ITIN is issued.
💡 Use a Certified Acceptance Agent — don't mail your passport
A CAA can verify your original documents in person and certify copies for the IRS — so you never have to mail your passport or national ID. This is strongly recommended. Find a CAA at IRS.gov/itin. Many university international student offices are CAAs and provide this service free to students.
ITIN vs. SSN: key differences
| Feature | SSN | ITIN |
|---|
| Format | ###-##-#### | 9##-##-#### (starts with 9) |
| Who issues it | Social Security Administration | IRS only |
| Work authorization | ✅ Yes (with eligible status) | ❌ No |
| File tax returns | ✅ Yes | ✅ Yes |
| Receive tax refund | ✅ Yes | ✅ Yes |
| Earned Income Tax Credit | ✅ Yes (if eligible) | ❌ No |
| Child Tax Credit | ✅ Yes (child needs SSN) | ❌ No |
| Open bank account | ✅ Yes | ⚠️ Depends on bank |
| Expiration | Does not expire | Expires if unused 3+ years |
⚠️ ITINs expire if unused
An ITIN that hasn't appeared on a federal tax return for 3 consecutive years expires automatically. If you haven't filed in a few years and need to file now, check whether your ITIN is still valid. Renew it using Form W-7 before filing — you cannot use an expired ITIN.