How can I obtain an ITIN from abroad?
Alien taxpayers who need an Individual Taxpayer Identification Number (ITIN) may be able to secure one from outside the United States. Details can be found on the "Obtaining an ITIN from Abroad" page.
Are ITINs valid for identification?
No. ITINs are not valid identification outside the federal tax system. ITIN applicants can apply in person or by mail; however, the IRS does not further validate the authenticity of identity documents. ITINs do not prove identity outside the Federal tax system, and should not be offered or accepted as identification for non-tax purposes.
Are ITINs valid for work purposes?
No. ITINs are for federal income tax purposes only. Getting an ITIN does not change your immigration status or your right to work in the United States.
Can ITINs be used as proof of identification to obtain a state driver’s license?
No. ITINs are not valid for identification outside the Federal tax system. For more information access the DMV communication PDF provided to the state departments of motor vehicles.
What do I do when I am assigned a Social Security number (SSN)?
Once you receive a SSN, you must use that number for tax purposes and discontinue using your ITIN. It is improper to use both the ITIN and the SSN assigned to the same person to file tax returns. It is your responsibility to notify the IRS so we can combine all of your tax records under one identification number. If you do not notify the IRS when you are assigned a SSN, you may not receive credit for all wages paid and taxes withheld which could reduce the amount of any refund due. You can visit a local IRS office or write a letter explaining that you have now been assigned a SSN and want your tax records combined. Include your complete name, mailing address, and ITIN along with a copy of your social security card and a copy of the CP 565, Notice of ITIN Assignment, if available. The IRS will void the ITIN and associate all prior tax information filed under the ITIN with the SSN. Send your letter to:
Internal Revenue Service
Austin, TX 73301-0057
What ITIN information is available in Spanish?
Most of the information on this page is also available in Spanish and can be accessed by clicking the Spanish equivalent page.
What ITIN information is available for tax professionals?
Information on filing tax returns using an ITIN is available for tax professionals. Although an ITIN/SSN mismatch is created when electronically filing tax returns reporting wages for ITIN holders, programming changes allow acceptance of these returns. Additional information on this and other reminders for tax professionals is available on the ITIN Reminders for Tax Professionals page.
What is an ITIN acceptance agent?
An ITIN Acceptance Agent is an individual, business or organization (college, financial institution, tax practitioner, non-profit etc.) authorized by IRS to assist individuals in obtaining ITINs. Certifying Acceptance Agents (CAA) review applicants' documents and submit a completed Form W-7, along with a certificate of accuracy, copies of required documents, and tax return or exception documents to the IRS for processing. CAAs can authenticate all documents for primary and secondary applicants except foreign military identification cards. CAAs can only authenticate passports and birth certificates for dependents. For all other dependent documents, the CAA must mail the original document or certified copy from the issuing agency to IRS. Some Acceptance Agents may charge a fee. Click here for a list of Acceptance Agents.
How can I become an acceptance agent?
To become an acceptance agent, all new and renewing applicants must complete and submit an IRS acceptance agent application on behalf of your firm/organization. The process for completing an IRS acceptance agent application consists of the following 4 steps:
- Complete the mandatory ITIN acceptance agent training PDF before submitting your application. Everyone who is listed as a responsible party (RP) on your application must complete the training.
- Complete (forensic training) (CAAs only) before submitting your application. Everyone who is listed as a RP on your application must complete the training.
- Complete the electronic IRS Acceptance Agent Application. After you log into e-Services, for guidance on how to complete the application, click the online tutorials tab at the top of the page to access our Acceptance Agent Application tutorial. Identify individuals in the firm/organization as the Principal, Partner, or Owner of the Business (PPO); Principal Consent (PC); RPs; and Contacts, as needed. All parties identified on your application, excluding contacts, must register with IRS e-Services to access the application, complete required fields, acknowledge training completion, and sign respective jurats. Do not upload your Acceptance Agent application through the CAA Document Upload Tool. Allow 24 hours after submitting your application before accessing the CAA Document Upload Tool.
- Access the CAA Documentation Upload Tool to upload required documentation (i.e., forensic training certificates, professional credentials, citizenship documents, non-profit exemption letter).
Questions about the IRS Acceptance Agent Program can be directed by email to the ITIN Policy Section.
What information is available for foreign property buyers/sellers?
Foreign buyers and sellers of U.S. real property interests need Taxpayer Identification Numbers (TINs) to request reduced tax withholding when disposing of the property interest, and to pay any required withholding. Individuals who do not qualify for Social Security Numbers may obtain Individual Taxpayer Identification Numbers (ITINs) to meet the requirement to supply a TIN. Click ITIN Guidance for Foreign Property Buyers/Sellers for more information.
For more information, please see the Frequently Asked Questions page.