Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Individual Taxpayer Identification Number (ITIN)

Individual Taxpayer Identification Number (ITIN)

Who Needs an ITIN?

Any individual who is not eligible to obtain a SSN, but must furnish a taxpayer identification number to the IRS such as a:

  • Dependent or spouse of a U.S. citizen or resident alien
  • Nonresident alien student, professor, or researcher filing a U.S. federal tax return
  • Dependent or spouse of a nonresident alien holding a U.S. visa
  • Dependent or spouse of a nonresident alien who is a resident of Canada, Mexico, South Korea, or India
Example

Marcos Marquez is married and a resident alien with a SSN. His spouse is a nonresident alien and does not qualify for a SSN. She must apply for an ITIN using Form W-7/W-7(SP) in order for Marcos to file a joint return with her on his U.S. federal income tax return.

ITINs not used in the last three consecutive tax years: Any ITIN that is not used on a federal tax return for at least three consecutive tax years will expire on December 31 of the third consecutive tax year of non-use. In addition, ITINS assigned before 2013 have expired.

If an Individual Taxpayer Identification Number (ITIN) has expired, the taxpayer must renew their ITIN to file a U.S. tax return.