An Individual Taxpayer Identification Number (or ITIN) is a nine-digit tax processing number issued by the United States Internal Revenue Service (IRS). The IRS issues ITINs to individuals who are required to have a taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security Number (SSN). If you have or are eligible to apply for an SSN, you do not need to apply for an ITIN.

Examples of individuals who need ITINs include:

  • Non-resident alien filing a US tax return and not eligible for an SSN
  • U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN
  • Dependent or spouse of a US citizen/resident alien
  • Dependent or spouse of a non-resident alien visa holder

How to Apply for an ITIN
The application for an ITIN should be sent with your federal income tax return. Use Form W-7 to apply. Attach a valid federal income tax return unless you qualify for an exception, and include your original or certified proof of identity documents. Notarized copies will not be accepted. (NOTE: If you have an application for an SSN pending, do not file Form W-7.)

Because you are filing your tax return as an attachment to your ITIN application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form W-7 and proof of identity documents to

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

Visit the IRS’s Webpage about ITINs