The ITIN for non-residents, and how to apply
A US tax number for people who cannot get a Social Security number. Useful, and narrower than it is often sold.
Last checked October 27, 2026 · 3 min read
What an ITIN is
An individual taxpayer identification number (ITIN) is a nine-digit number the IRS issues to people who need a US tax number for federal tax purposes and cannot get a Social Security number.
Typical reasons are a non-resident who must file a US tax return, a foreign person with US income to report, or the spouse or dependent of someone who files in the US.
The condition that matters is the first one: a federal tax purpose. The IRS issues an ITIN so that a return or a tax form can carry your number, not as a general way into the US system.
What the IRS says it does not do
The IRS is explicit that an ITIN is for federal tax purposes only.
- Work
- It does not authorize you to work in the United States.
- Immigration status
- It does not give or change immigration status.
- Benefits
- It does not qualify you for Social Security benefits or the Earned Income Tax Credit.
- Identification
- It is not valid identification outside the federal tax system.
Banks and credit
Several US banks and card issuers accept an ITIN in place of a Social Security number on an application, and a credit history can be built on it. Each bank decides, application by application. The ITIN lets you apply; it does not make anyone approve you.
A credit history also takes time and a US address. Most people start with an entry-level or secured card and move up as the history builds.
How to apply
You apply on Form W-7. In most cases it goes in with the federal tax return that needs the number, by that return’s due date or an extension. The W-7 instructions list a few exceptions where no return is attached, each with its own proof.
- By mail
- You send Form W-7, the return and your identity documents to the IRS: originals, or copies certified by the agency that issued them. Notarized copies are not accepted, so this route usually means mailing your passport.
- Through a Certifying Acceptance Agent
- An agent approved by the IRS, in the US or abroad, checks your documents and sends the application. Your passport stays with you.
- In person
- IRS Taxpayer Assistance Centers in the US that offer ITIN services check documents and take applications for free.
The documents
The IRS accepts 13 kinds of document as proof of identity and foreign status. A passport is the only one that proves both on its own. Without one, you combine documents from the list, such as a national identity card and a birth certificate.
Every document must be current, and either the original or a copy certified by the agency that issued it.
How long it takes
The IRS asks you to allow seven weeks. From January 15 to April 30, and for applications sent from abroad, it can take nine to eleven weeks.
A missing document, or a mismatch between the form and the documents, is the usual cause of delay: the IRS writes to ask for it, which adds weeks.
When it expires
An ITIN expires if it is not used on a US federal tax return for three consecutive tax years. It lapses on December 31 of the third year.
You renew on Form W-7 only when the number will appear on a return again. An expired ITIN can still be used on information returns, such as the Form 1099 a bank sends.
Sources
- IRS: Individual taxpayer identification number
- IRS: How to apply for an ITIN
- IRS: ITIN supporting documents
- IRS: How to renew an ITIN
Checked against these sources on October 27, 2026. Rules change: check them again before you act.
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Questions, answered.
01Can I get an ITIN just to open a bank account or get a credit card?
Not on that basis alone. An ITIN needs a federal tax purpose, usually a return you have to file, or one of the exceptions in the Form W-7 instructions. Once you have one, banks and card issuers can accept it on an application.
02Do I need an ITIN to own a US LLC?
No. The company gets its own employer identification number (EIN), and the owner does not need an ITIN for it. You need one when you personally have to file a US return, or when a bank or card issuer asks for a personal US tax number.
03Is an ITIN the same as an EIN?
No. An ITIN identifies a person. An EIN identifies a business, a trust or another entity. A non-resident owner of a US LLC usually needs the EIN first and the ITIN later, if at all.
The rule is the start. Your facts decide the rest.
Tell us where you live, where you earn and what you are setting up. We will go through how the rules apply to you on a call.