Individual taxpayer identification number (ITIN)

You have a federal tax purpose when you:

• Are legally required to file a U.S. federal income tax return
• Want to claim a refund or allowable tax benefit or report income by filing a tax return*
• Can be claimed as a spouse or dependent for an allowable tax benefit
• Must provide a tax identification number for another federal tax purpose

Generally, a tax return that contains all zero entries will not show a federal tax purpose. In this case, you don’t need to file a tax return or apply for an ITIN.

*If you earned income but don’t owe tax or aren’t required to file, you may want to file a tax return to get money back. You could be eligible for a refund or a refundable tax credit

If you're a resident alien, nonresident alien or their spouse or dependent, you can apply for an ITIN regardless of immigration status.

Resident alien or nonresident alien

If you're not a U.S. citizen, your tax status can be either:

• Resident alien – If you were present in the U.S. for more than 183 days* (substantial presence test) or you’re a lawful permanent resident of the U.S. (green card test)
• Nonresident alien – If you don’t meet either the green card or substantial presence test for resident alien status.

*Special day-counting rules apply to certain foreign government-related individuals, teachers, trainees and students who are temporarily present in the U.S. under certain U.S. visas.

Determining your tax residency status

U.S. Tax Guide for Aliens, Publication 519

Spouse or dependent

You're only eligible for an ITIN if either:

• You can be claimed for an allowable tax benefit
• You file your own tax return

You may need an ITIN if you’re a:

• Nonresident alien claiming a tax treaty benefit
• Nonresident alien filing a U.S. federal tax return
• Resident alien filing a U.S. federal tax return
• Dependent or spouse of a U.S. citizen/resident alien
• Nonresident alien student, professor or researcher filing a U.S. federal tax return or claiming an exception
• Dependent or spouse of a nonresident alien U.S. visa holder

Other reasons you may need an ITIN are in Instructions for Form W-7.

• U.S. citizen
• Nonresident alien with a U.S. work visa (since you qualify for an SSN)
• Permanent legal resident of the U.S. (green card holder)
• Anyone eligible for an SSN

If you're a resident or nonresident alien who's not eligible for an SSN, you can file a joint tax return with a spouse who’s a U.S. citizen or resident alien.

To claim head of household status:

1. Dependent ITIN applicants must be your qualifying children or qualifying relatives who are related to you. A qualifying relative must either:

• Have lived with you for more than half the year (including temporary absences)
• Be your parent

Find details in Dependents, Standard Deduction and Filing Information, Publication 501.

2. Your tax return in your ITIN application package must:

• Have Head of Household checked in the filing status box
• List the dependent ITIN applicants

To claim qualifying surviving spouse filing status:

1. Dependent ITIN applicants must:

• Be your child or stepchild (not a foster child)
• Have lived with you the entire year (including temporary absences)

2. Your tax return in your ITIN application package must:

• Have Qualifying Surviving Spouse checked in the filing status box
• List the dependent ITIN applicants

Find details in Dependents, Standard Deduction and Filing Information, Publication 501.

This credit lets you claim up to $2,500 for adjusted qualified education expenses paid for each qualifying student. Find details in Tax Benefits for Education, Publication 970.

To claim this credit when you apply for an ITIN:

1. Dependent ITIN applicants must be dependents of the taxpayer who claims this credit.

2. Your tax return in your ITIN application package must include Form 8863 Education Credits (American Opportunity and Lifetime Learning Credits).

This credit provides financial assistance to pay the premiums for a qualified health plan offered through a Marketplace. It can reduce the amount of tax you owe, give you a refund or increase your refund amount. Find details in Publication 974, Premium Tax Credit.

To claim this credit when you apply for an ITIN:

Your tax return in your ITIN application package must:

• List the ITIN applicant
• Include a completed Form 8962, Premium Tax Credit

If you paid someone to care for your child or other qualifying person so you (or your spouse if filing jointly) could work or look for work, you may be able to take the credit for child and dependent care expenses. Find details in Publication 503, Child and Dependent Care Expenses.

To claim this credit when you apply for an ITIN:

Your tax return in your ITIN application package must:

• List the dependent ITIN applicant
• Include a completed Form 2441, Child and Dependent Care Expenses that lists the dependent ITIN applicant as a qualifying person

You can submit an ITIN application for a dependent claimed for this credit even if the tax return has no tax to be reduced by the credit.

This $500 non-refundable credit is available to taxpayers with dependents who aren’t eligible for the child tax credit. Find details in Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents.

To claim this credit with an ITIN application:

1. Dependent ITIN applicants must be a resident alien or a U.S. national.

2. Your tax return in your ITIN application package must:

• List the eligible dependent ITIN applicant
• Have the "Credit for other dependents" box checked next to the dependent's name*
• Include a completed Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents

*If you prepare your tax return with software, make sure the “Credit for other dependents” box is checked. The software may not automatically check it when no taxpayer identification number is listed on the return. We’ll enter the ITIN on your return when we issue the ITIN.

You can submit an ITIN application for a dependent claimed for this credit even if the tax return has no tax to be reduced by it.

You must have an ITIN assigned to you, your spouse (if filing jointly) and your dependent by the due date of your tax return (including extensions) to be eligible to claim certain credits.

An ITIN assignment date can affect eligibility for:

• Child tax credit
• Credit for other dependents
• American opportunity tax credit

The ITIN assignment date is generally the date the IRS receives your ITIN application package if no other action was needed to complete your application. For an ITIN renewal, the assignment date is the original date the ITIN was assigned before it expired.

We'll write your assigned ITIN on your tax return and forward it for processing.

You don't need an ITIN to apply for an extension of time to file your tax return.

If you need more time to file, request an extension by the April tax filing due date. This gives you until October 15 to file without penalties.

The extension is only for filing your return. Pay any tax you owe by the April filing date. You can make estimated payments without an ITIN.

To request an extension without an ITIN:

• Complete and mail Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
• In the form sections for SSN or ITIN, write "ITIN TO BE REQUESTED"

Don't include a W-7 with your Form 4868.

You don't need an ITIN to make estimated tax payments.

If you receive income without having tax withheld, like self-employment income, you may have to make estimated payments. This is true even if you don’t have an ITIN when you receive the income.

To make an estimated payment without an ITIN:

• Pay by check or money order with an estimated tax payment voucher:
  • Form 1040-ES, Estimated Tax for Individuals
  • Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals
• In the voucher sections for SSN or ITIN, write "ITIN TO BE REQUESTED"
• Mail the voucher and payment to one of the addresses listed in the form
• Don't include a W-7 with your Form 1040-ES

If you move before you get your ITIN, contact us.

If you changed your name after you received your ITIN, notify us so we can update your information. Send a letter that explains the change (marriage, divorce, etc.). Include documentation, such as a copy of your marriage certificate, divorce decree or court record.

Mail your letter and supporting documentation by either:

U.S. Postal Service

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

Private delivery service

Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Highway 35
Austin, TX 78741-0000

Ask the private delivery service for proof of delivery.

If you can't find the CP565 Notice we mailed with your assigned ITIN, contact us.

You can't have both an ITIN and an SSN.

Once you get an SSN:

1. Stop using your ITIN

Use your SSN for tax purposes.

2. Notify us

When you get an SSN, notify the IRS. We'll combine all your tax records under your SSN. If you don't notify us, you may not receive credit for all wages paid and taxes withheld. This could reduce the amount of any refund due.

You can notify us by mail or at a local IRS office.

How to notify us by mail

Write a letter stating you were assigned an SSN and want your tax records combined.

Include your:

• Full name
• Mailing address
• ITIN and a copy of the CP565 Notice of ITIN Assignment, if available
• Copy of your Social Security card

Mail the letter to:

Internal Revenue Service
Austin, TX 73301-0057

We'll void your ITIN and associate all prior tax information filed under the ITIN with the SSN.