Guide for Individual Taxpayer Identification Number (ITIN) Holders

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

The IRS issues ITINs solely for federal tax reporting purposes. They are issued regardless of immigration status, as both resident and nonresident aliens may have a filing or reporting requirement under the Internal Revenue Code. This means individuals with ITINs, include those lawfully present in the U.S.

ITINs do not:

• Authorize work in the U.S.
• Provide eligibility for Social Security benefits.
• Qualify a dependent for Earned Income Tax Credit (EITC) purposes.
• Grant legal immigration status.

Although ITINs are intended for federal tax reporting, some external institutions and programs accept them for other purposes.

Although ITINs are intended for tax purposes, and DO NOT grant legal immigration status, authorize employment, or qualify individuals for Social Security benefits, some institutions, and programs external to the IRS accept them for other purposes. This enables individuals to access or purchase basic essential services, such as:

• Opening bank accounts.
• Setting up phone, internet, or utility services, which may require identity or credit verification.
• Applying for loans, such as mortgages, small business loans, or car financing.
• Building credit histories.
• Securing a Driver’s License, in states where ITINs can substitute for an SSN.
• Obtaining an Employer Identification Number (EIN) to establish a business.

Additionally, tax returns filed with an ITIN may be accepted as proof of income to:

• Rent a home or apartment, where ITINs may be used for credit checks and income verification.
• Apply for programs like the Free/Reduced Public School Lunch Program or free/low-cost internet services.
• Complete the FAFSA for U.S.-born children.
• Provide supporting documentation in immigration proceedings.

An Individual Taxpayer Identification Number (ITIN) may be issued to individuals who:

• Do not have a Social Security Number (SSN) and are not eligible to obtain one, and
• Are required to have a federal taxpayer identification number or file a federal tax return, and
• Fall into one of the following categories:
  • Individuals who are nonresidents required to file a U.S. tax return.
  • U.S. residents for tax purposes (based on days present in the United States) filing a U.S. tax return.
  • Dependent or spouse of a U.S. citizen or resident.
  • Dependents or spouses of visa holders who are not U.S. residents for tax purposes.
  • An individual who is a nonresident immigrant claiming a tax treaty benefit.
  • A student, professor, or researcher who is a nonresident immigrant filing a U.S. tax return or claiming an exception.

If you are unsure whether you are eligible for an ITIN, use this IRS ITIN Screener to help determine eligibility.

Tax Credits Available to ITIN Holders in California

ITIN holders may qualify for the following California tax credits in 2024, along with SSN holders, if they meet all income and eligibility requirements:

• California Earned Income Tax Credit (CalEITC): Up to $3,644, based on income and family size.
• Young Child Tax Credit (YCTC): Up to $1,154 for those eligible for the CalEITC with at least one child 5 years old or younger.
• Foster Youth Tax Credit (FYTC): Up to $1,154 for eligible current or former foster youth who qualify for the CalEITC. If both the tax filer and their spouse/Registered Domestic Partner (RDP) qualify, they can receive up to $2,308.

The CalEITC, YCTC, and FYTC care fully refundable tax credits that can provide a cash-back refund or reduce any tax owed.

Federal Tax Credits:

ITIN holders are not eligible for the federal Earned Income Tax Credit (EITC) and cannot claim the Child Tax Credit (CTC) if the child being claimed does not have a valid SSN. However, ITIN holders may qualify for other federal tax credits if they meet all eligibility requirements:

• Child Tax Credit (CTC): Tax filers with an ITIN and a qualifying child with a valid SSN can receive up to $2,000 per child to reduce taxes owed. Those with earned income over $2,500 may qualify for a partial cash refund of up to $1,700 through the Additional Child Tax Credit (ACTC).
• Child and Dependent Care Tax Credit (CDCTC): Tax filers who paid for care of a qualifying individual to work or look for work can receive a credit for a percentage of eligible care expenses.
• American Opportunity Tax Credit (AOTC): Tax filers can receive up to $2,500 per eligible student for qualified education expenses during the first four years of higher education, with up to $1,000 refundable if it exceeds taxes owed.
• Lifetime Learning Credit (LLC): Eligible tax filers can claim up to $2,000 per tax return for tuition or education expenses to acquire or improve job skills. There is no limit on the number of years the credit can be claimed.
• Credit for Other Dependents (ODC): A $500 nonrefundable credit is available for dependents who do not qualify for the CTC, such as children 17 or older, dependents without valid SSNs, or elderly family members.

Read our Understanding Tax Credits Guide for more information.

Please note that under current law, receiving the Child Tax Credit or other Federal tax credits that you are eligible for will NOT affect your immigration status, your ability to get a green card, or your future eligibility for immigration benefits. Use of federal tax credits is not considered for purposes of a “public charge” determination by U.S. Citizenship and Immigration Services.

Yes. If your ITIN wasn’t included on a U.S. federal tax return at least once for three consecutive tax years, it will expire on December 31 of the third consecutive tax year of non-use. For tax years 2021, 2022, and 2023, your ITIN expired on December 31, 2024, if you did not use your ITIN on a U.S. tax return at least once during these years. 

ITINs with middle digits (the fourth and fifth positions) “70,” “71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,” “80,” “81,” “82,” “83,” “84,” “85,” “86,” “87,” or “88” have expired. In addition, ITINs with middle digits “90,” “91,” “92,” “94,” “95,” “96,” “97,” “98,” or “99,” IF assigned before 2013, have expired.

If your ITIN is only being used on information returns for reporting purposes, you don’t need to renew your ITIN, but if you need to use the ITIN to file a U.S. federal tax return, and it is expired, you will need to renew your ITIN at that time. If your ITIN expired, do not submit an application for a new ITIN number, just renew the ITIN that expired.

If you do not renew an expiring or expired ITIN, the IRS can still accept your tax return, but it may delay processing it or delay tax credits owed to you, such as the Child Tax Credit and the American Opportunity Tax Credit, which can impact when you get your tax refund.

All ITIN applications (Form W-7), including renewals, must be submitted with a completed U.S. federal tax return unless you meet an exception to the filing requirement. There is no option to apply for an ITIN as a stand-alone document without a tax return. If you are unsure whether you are eligible for an ITIN, you can use this IRS ITIN Screener to help determine eligibility.

There are multiple free options if you need help applying or renewing an Individual Tax Identification Number (ITIN). You can submit your W-7 application in any one of three ways:

1. Make an appointment at a local Volunteer Income Tax Assistance site
   Apply for an ITIN in-person at a Volunteer Income Tax Assistance (VITA) site. At select VITA sites, there are Certified Acceptance Agents (CAAs) onsite that can verify your personal identifying documents and save you the hassle of mailing these documents in. They can prepare both your tax return and ITIN application free of cost. To find a VITA site near you, select our File with in-person help option at MyFreeTaxes.org.
2. Make an appointment at select IRS Taxpayer Assistance Centers
   Schedule an appointment at a select IRS Taxpayer Assistance Center (TAC) where in-person document review is provided. The IRS Taxpayer Assistance Center will review your personal identifying documents and return them to you immediately. Please note that TACs can only assist with the W-7 form, they cannot help with filing your taxes.  Click here to view a list of TACs that provide in-person document review. You can schedule an appointment by calling (844) 545-5640.
3. Mail on your own
   Complete your W-7 ITIN application form on your own. Mail your completed tax return, W-7 ITIN application, proof of identity, and foreign status documents to:

   Internal Revenue Service
   Austin Service Center
   ITIN Operation
   P.O. Box 149342
   Austin, TX 78714-9342

   Original documents you submit will be returned to you at the mailing address shown on your Form W-7. You don’t need to provide a return envelope. If you anticipate needing your original documents for any purpose within 14 weeks of submitting your ITIN application by mail, you may want to apply in person at an IRS Taxpayer Assistance Center or with a CAA.

Once your complete application (including authentication of identifying documents) is received, you will receive a letter from the IRS, usually within seven to eleven weeks. If you do not receive a response within this timeframe, call 1-800-829-1040 (toll-free within the United States) to request the status of your application. Taxpayers overseas can call 1-267-941-1000 (not a toll-free number).

If you applied to renew your ITIN and the IRS rejects your application or sends a letter requesting corrections, here’s what you can do:

• If you applied through a VITA site: Contact your VITA site directly. If there is an error on your tax return, they can assist you with filing an amendment free of cost. In cases where the issue is unrelated to a tax return error—such as a wrongful denial—and requires support outside the VITA site’s scope of service, they may refer you to a local IRS Taxpayer Assistance Center or a Low Income Taxpayer Clinic (LITC) for further assistance.
• If errors need correction: Carefully review the letter from the IRS, address any errors, and resubmit the corrected information. If you have questions, call the phone number listed in your rejection letter.
• If your documents were submitted, but your application is still not approved: This can happen for various reasons, including the IRS sending automatic letters that may not reflect your application’s current status. If you have already submitted all required documents (e.g., proof of U.S. residency, date of entry, or an updated passport) and it is past the standard processing time, call the IRS directly to check the status of your application. If you are in the U.S., call the toll-free telephone number on your IRS notice. If you are outside the U.S., call 267-941-1000 (not toll-free). You can also visit a Taxpayer Assistance Center for in-person support.

It’s important that the IRS has your current mailing address on file. This address is used to send notices about your Form W-7, including your ITIN assignment letter and the return of your original supporting documents.

If you move before receiving your ITIN, notify the IRS immediately to update your records. Here’s how:

• Complete Form 8822 (Change of Address): Download the form at IRS Form 8822. Mail the completed form to the address listed on the form instructions.
• Call the IRS: Contact the IRS at 1-800-829-1040.
• Visit a Taxpayer Assistance Center (TAC): For in-person support, find your nearest TAC using the IRS website.

For more detailed information about changing your address, visit the IRS website here.

Click here to view a checklist of everything you’ll need to file your 2024 taxes.