Individual Taxpayer Identification Number (ITIN)
An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued to nonresidents for tax purposes who are not eligible for a Social Security Number (SSN), and have taxable income from a U.S. source.
ITINs are issued by the IRS and used for federal tax reporting only.
An ITIN does NOT:
- Serve as identification outside of the federal tax systems
- Provide work authorization in the United States
- Provide eligibility or qualify you for Social Security benefits or Earned Income Tax credit/deductions
- Provide or change immigration status
Do I need an ITIN?
Foreign nationals with a federal tax reporting or tax filing requirement need an ITIN if they do not qualify for an SSN. If you received taxable income from U.S. sources during the previous year but were not employed and therefore do not have – and are not eligible to receive – a Social Security Number (SSN), then you will need to apply for an ITIN so that you can file your required federal tax return. Taxable income can come in a variety of forms, including fellowships, grants, and scholarships.
Individuals who need to file Form 8843 only and do not have taxable income to report to the Internal Revenue Service (IRS) do not need to apply for an ITIN.
When not to get an ITIN
An ITIN is not required if you did not have any taxable income from U.S. sources during the tax year (January 1-December 31). If you already have an SSN, then you do not need and are not eligible for an ITIN. Any ITIN(s) that were previously issued to you are no longer valid once you obtain an SSN.
How do I apply for an ITIN?
There are three common options to apply for an ITIN. It is important to apply early to be ready for tax season (February 1-April 15). While it is possible to apply for an ITIN and file your federal income tax return at the same time (option 3), it is easier to have it beforehand.
IMPORTANT: Please choose a method that will allow you to remain in possession of your passport and visa stamp. We do not recommend that you mail your original passport and visa to the IRS.
Option One: Mail
Individuals who need an ITIN can apply directly to the IRS without ISO assistance. When mailing the ITIN application on your own, we recommend you send it with proof, tracking, and insurance. To apply by mail, you will need the following documents:
- Complete Form W-7
- Download the form directly from the IRS website.
- Complete the form by following the IRS instructions.
- Certified copy of your passport*
- Certified copy of your visa stamp with date of first entrance to U.S. in current status*
- Current status document*
- F-1 status: I-20 issued for the reason of Continued Attendance
- J-1 status: DS-2019
Note: You must complete ISO check-in before you begin this process.
Once you have compiled your documents, mail them to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
*You must either submit certified copies from the issuing agency (your country’s embassy or consulate) or present the documents to an IRS Authorized Certifying Acceptance Agent (see below). To obtain this documentation from the issuing agency, contact your Embassy or Consulate here in the U.S. for assistance. If you are not able to obtain a certified copy of your passport and visa, you will need to schedule an appointment with one of our ISO advisors to obtain a letter from the ISO confirming non-employment status. You must bring your original passport and status document so that the ISO staff can certify your foreign national status and identity.
Option Two: Apply in Person through the following options
- IRS Taxpayer Assistance Center
- You can visit an IRS Taxpayer Assistance Centerfor in-person assistance with the ITIN application process. Not all IRS Taxpayer Assistance Centers can process ITINs, so be sure to locate an office that is able to assist with the ITIN application process. View the IRS Taxpayer Assistance Centers in Texas.
- Fort Worth Taxpayer Assistance Center
819 Taylor St., Room 6A14
Ft. Worth, TX 76102
Call for Appointment: (844) 545-5640
- Fort Worth Taxpayer Assistance Center
- You can visit an IRS Taxpayer Assistance Centerfor in-person assistance with the ITIN application process. Not all IRS Taxpayer Assistance Centers can process ITINs, so be sure to locate an office that is able to assist with the ITIN application process. View the IRS Taxpayer Assistance Centers in Texas.
- IRS-Authorized Certifying Acceptance Agent
- You also have the option to apply for an ITIN through an IRS-authorized Certified Acceptance Agent.
Option Three: Apply through IRS when filing your taxes
Depending on your circumstances, this may be the only option available to you. However, if you have the option to apply earlier, we recommend you do so. Processing times for ITIN applications can be significantly longer when you apply during the tax filing season. For a complete overview of the ITIN application process options available through the IRS, please visit the IRS website.
More ITIN Resources
Individual Taxpayer Identification Number
ITIN Procedures Frequently Asked Questions
ITIN Expiration Frequently Asked Questions
Revised Application Standards for ITINs
DISCLAIMER: The International Services Office (ISO) staff are not tax professionals or certified public accountants (CPA). This information does not replace advice from the Internal Revenue Service (IRS) or a qualified tax professional. For professional advice, please consult with a licensed tax professional with experience in nonresident taxes or the Internal Revenue Service (IRS).