What is an ITIN, and why do you need one?
An Individual Taxpayer Identification Number is a 9-digit IRS Taxpayer ID for people who need to file or be listed on a US federal tax return but cannot get an SSN. For 2025 returns filed in 2026, ITIN issues often come up for nonresident spouses, foreign dependents, US rental income, treaty claims, and Form W-7 applications.
Taxes for Expats (TFX) helps Americans abroad and international families prepare US tax returns that include ITIN applications, spouse elections, and dependent reporting. Schedule a free call today and become compliant in your reporting.
The following 5 key takeaways cover the main ITIN requirements and rules for the 2026 filing season:
- An ITIN is a tax processing number for people who cannot obtain a Social Security Number.
- An ITIN does not grant work authorization, legal residency, or Social Security benefits.
- If an ITIN is not used on a federal tax return for 3 consecutive tax years, it expires on Dec. 31 of the third year.
- Having an ITIN may allow a nonresident spouse to file jointly with a US spouse and use the 2025 married filing jointly standard deduction of $31,500.
- For 2025 returns filed in 2026, a child with only an ITIN cannot qualify for the Child Tax Credit, though the Credit for Other Dependents may apply in some cases.
What is an ITIN?
An ITIN is a 9-digit number issued by the IRS to someone who needs a US Taxpayer ID for federal tax purposes but is not eligible for an SSN. It is the Individual Taxpayer Identification Number used on Form 1040, Form 1040-NR, and Form W-7 when a federal tax purpose exists.
The ITIN starts with 9 and uses the same general ITIN number format as an SSN: 9XX-XX-XXXX. What an ITIN looks like is a number, not an ITIN card like a work permit or immigration document.
ITINs do not authorize work in the US, change immigration status, qualify a person for Social Security benefits, or allow the Earned Income Tax Credit. See the ITIN renewal guide for US expats before filing with an older number.
Why do I need an ITIN?
You need an ITIN for tax purposes. When you have at least 1 federal tax purpose and are not eligible for an SSN, that is one of the benefits of an ITIN. Common reasons include filing Form 1040-NR, reporting US-source income, being claimed as a spouse or dependent for an allowable tax benefit, or claiming tax treaty benefits.
The following 6 situations commonly create an ITIN requirement:
- A nonresident alien owns US rental property or sells US real estate.
- A US citizen wants an ITIN for spouse filing on a joint return.
- A nonresident student, professor, or researcher has US-source taxable income.
- A foreign taxpayer needs to claim tax treaty benefits.
- A nonresident trades digital assets through a US broker that issues Form 1099-DA for 2025 or later transactions.
- A bank, brokerage, mortgage lender, or neobank may request an ITIN for banking when no SSN is available.
Modern platforms such as Wise, Revolut, PayPal, Stripe, and US brokerages may request a Taxpayer ID for account compliance, withholding, or information reporting. An ITIN for banking does not by itself create US tax residency, but it can help match income forms to the correct taxpayer.
What is an ITIN used for?
An ITIN is mainly used for taxes. If you don't have a Social Security number but you make money in the US and owe taxes, you'll need an ITIN to file your tax return and pay what you owe.
You might also use your ITIN to get tax treaty benefits that can lower your tax bill based on agreements between the US and other countries.
Another way to use an ITIN is to open a bank account or apply for a mortgage, depending on the bank or lender. And some states or schools might require an ITIN for things like getting a driver's license or enrolling in classes.
NOTE! One thing to keep in mind is that an ITIN isn't a valid form of ID, so you can't use it to prove who you are or that you're allowed to work in the US
Should I get an ITIN for my non-citizen spouse?
You should consider an ITIN for a non-citizen spouse if filing jointly for 2025 gives you access to the $31,500 married filing jointly standard deduction or a lower tax rate. For many US expats, this is the strongest financial reason to apply.
A non-resident spouse who is not eligible for an SSN generally needs an ITIN before being listed on a joint return. This is the answer to questions around “How to get an ITIN for my foreign spouse” or “Can I get an ITIN for my wife filing?” when the US spouse wants to make a joint filing election.
Based on our client scenario at TFX: a US expat with $90,000 of 2025 income and a foreign spouse, may reduce taxable income to $58,500 before other deductions by using the $31,500 joint standard deduction. The same taxpayer filing separately would start with a $15,750 standard deduction, so the spouse ITIN can materially change the return.
Need to file jointly, but your spouse lacks an ITIN? TFX can prepare the return and ITIN package together so that the spouse election, Form W-7, and filing status match.
Tax credits and the 2026 TCJA sunset
For 2025 returns filed in 2026, the expected TCJA sunset did not restore the Child Tax Credit for children with ITINs. The One Big Beautiful Bill Act was signed on July 4, 2025, and the IRS now lists the 2025 CTC at up to $2,200 per qualifying child, with a valid SSN required for the child.
ITIN for dependents can still matter for the $500 Credit for Other Dependents if the dependent meets the IRS rules and has a TIN by the due date, including extensions.
Privacy and the IRS/ICE agreement
Taxpayer privacy is still generally protected by Internal Revenue Code Section 6103, but a 2025 IRS/ICE data-sharing agreement created a narrow and contested exception for certain non-tax criminal enforcement requests. A June 4, 2026 TIGTA report said ICE requested address information for over 1.2 million records and the IRS provided last known addresses for about 47,000 matched individuals.
For standard taxpayers, Section 6103 remains the core confidentiality rule: tax returns and return information generally cannot be disclosed unless authorized by law. The TIGTA report also noted pending litigation and stated that the IRS had not shared additional data under that agreement at the time of the report.
How to apply for an ITIN?
How to apply for an ITIN starts with 3 required items: Form W-7, a federal tax return unless an exception applies, and identity or foreign-status documents. The IRS says each applicant in a family needs a separate Form W-7.
The following 4 steps cover the standard Form W-7 process:
- Complete Form W-7 with the correct reason code.
- Attach Form 1040 or Form 1040-NR unless an exception applies.
- Provide original or certified identity and foreign-status documents.
- Submit by mail, at an IRS Taxpayer Assistance Center, or through an IRS-approved agent.
A Certifying Acceptance Agent can authenticate most documents, while a regular Acceptance Agent usually reviews and mails them.
| Option | Document handling | Best use |
|---|---|---|
| Certifying Acceptance Agent (CAA) | Authenticates most documents and returns them immediately | Avoiding IRS mail delays for eligible passports and spouse applications |
| Acceptance Agent (AA) | Reviews documents and mails them to the IRS | Applicants comfortable sending originals or certified copies |
| IRS Taxpayer Assistance Center | Authenticates most documents in person | US-based applicants who can get an appointment |
A Certifying Acceptance Agent (CAA) can be especially useful for expats because the IRS lists fee-based CAAs in the US and abroad. In many spouse cases, a CAA can authenticate an eligible passport so the original passport does not have to be mailed to the IRS, though exceptions apply for certain dependent documents.
What I need to get an ITIN is usually Form W-7, a completed return, and a valid passport or other approved documents.
Common application mistakes
Most ITIN rejections come from 4 preventable mistakes: filing Form W-7 without a required tax return, sending expired IDs, using names that do not match documents, or failing to renew an expired ITIN before filing. These mistakes can delay a 2025 return for 9–11 weeks or longer.
The following 4 errors should be checked before mailing or submitting an ITIN package:
- Applying without attaching Form 1040 or Form 1040-NR when no exception applies.
- Sending expired passports, IDs, or documents that do not prove identity and foreign status.
- Using a married name on Form W-7 that does not match the passport or legal name-change document.
- Filing a 2025 return with an expired ITIN instead of renewing it first.
FAQ
An ITIN is a 9-digit IRS tax processing number, while an SSN is issued by the Social Security Administration for work authorization, wage reporting, and Social Security benefits. An ITIN is only for tax reporting and does not authorize employment.
An ITIN is a 9-digit number that starts with 9 and is formatted like 9XX-XX-XXXX. The IRS does not treat it as a general identity document, and an ITIN notice is not the same as a work card or immigration card.
For 2025 returns filed in 2026, the federal 1099-K rule for payment apps and online marketplaces generally applies only when payments for goods or services exceed $20,000 and more than 200 transactions. ITIN holders still must report taxable income even without a 1099-K.
No. An ITIN is issued for tax purposes only and does not grant legal status, work authorization, or Social Security benefits. Section 6103 generally protects tax return information, but limited statutory exceptions can apply.
The IRS does not charge a fee to issue an ITIN. A Certifying Acceptance Agent may charge a professional fee if you use one to verify documents, prepare Form W-7, or avoid mailing an eligible original passport.
Yes. ITIN for non-residents is available when a person outside the US has a federal tax purpose, such as US rental income, gambling winnings, treaty withholding, or filing jointly with a US-citizen spouse. IRS-approved agents are available abroad.
A lost ITIN number can often be found on a prior US tax return, IRS CP565 notice, or tax preparer records. If you cannot locate it, contact the IRS before filing so the return is not delayed by a missing or incorrect Taxpayer ID.
To renew my ITIN, file Form W-7 as a renewal application and attach a federal tax return unless an exception applies. An ITIN only needs renewal if it has expired and will be used on a US federal tax return.
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