Who Should Get an ITIN?

If you’re not eligible for a Social Security Number (SSN) but still need to file taxes or comply with U.S. tax laws, you may need an Individual Taxpayer Identification Number (ITIN). But who exactly needs an ITIN? And how do you know if it applies to your situation?


What Is an ITIN?

An ITIN (Individual Taxpayer Identification Number) is a 9-digit number issued by the Internal Revenue Service (IRS) for individuals who are required to have a U.S. taxpayer identification number but are not eligible to obtain a Social Security Number.

It looks like this: 9XX-XX-XXXX.

ITINs are used only for tax purposes and do not grant work authorization or immigration status.


Who Should Apply for an ITIN?

You should apply for an ITIN if you need to file a U.S. tax return or be listed on one (as a spouse or dependent), and you do not qualify for a Social Security Number.

Here are the most common scenarios:

1. Nonresident Aliens Required to File a Tax Return

If you're a nonresident alien who earns U.S. income and are required to file a U.S. tax return, you need an ITIN. For example:

  • You own rental property in the U.S.
  • You’ve worked temporarily in the U.S. but aren’t eligible for an SSN.
  • You’ve received U.S. scholarship or fellowship income.

2. Resident Aliens Filing Taxes Under the Substantial Presence Test

If you’re in the U.S. for a certain number of days over the past few years and are considered a resident alien for tax purposes, you need an ITIN to file a return.

3. Dependents or Spouses of U.S. Citizens or Resident Aliens

If you are the spouse or dependent of a U.S. citizen or resident and you’re listed on their tax return, you may need an ITIN to be claimed legally.

Examples include:

  • A foreign spouse filing jointly on a tax return.
  • A dependent child who lives abroad but is eligible to be claimed.

4. Spouses or Dependents of Nonresident Visa Holders

Individuals who are accompanying or following a visa holder (such as a student, teacher, or temporary worker) and who are not eligible for an SSN may need an ITIN if they:

  • Need to be listed on a tax return
  • Are eligible for tax benefits (like the Child Tax Credit)

5. Non-U.S. Citizens Opening U.S. Bank Accounts or Investing

Some non-U.S. citizens who invest in the U.S. or open bank or brokerage accounts might be required to have an ITIN to report interest income, dividends, or capital gains—even if they live abroad.


How to Apply for an ITIN

You’ll need to complete IRS Form W-7 and submit:

  • A valid federal income tax return (unless you meet an exception)
  • Original documents (or certified copies) that prove your foreign status and identity, such as a passport

You can apply by:

  • Mailing the form and documents to the IRS
  • Working with an IRS-authorized Certifying Acceptance Agent (CAA)
  • Visiting an IRS Taxpayer Assistance Center (by appointment)


When Should You Apply?

The best time to apply is when you’re ready to file your tax return. If you apply during tax season, expect some processing time, especially if you’re mailing documents.

Keep in mind: ITINs expire if they’re not used for three consecutive tax years or if they were issued before 2013 and not renewed.


Why Getting an ITIN Is Important

An ITIN allows you to:

  • Comply with U.S. tax laws
  • File tax returns and claim refunds or credits you’re eligible for
  • Be included as a spouse or dependent on someone else’s tax return
  • Build a record of tax compliance, which may help in future immigration matters