ITIN & taxes

It is an IRS number for people who must file or pay U.S. taxes but cannot get a Social Security number. Anyone who needs one can apply, regardless of immigration status.

An ITIN is not a work permit and does not change your immigration status. Under federal law you generally must file if you had taxable income.

An ITIN expires if it is not used on any federal tax return for three tax years in a row. It counts whether it appeared as yours, as a spouse, or as a dependent.

This is general guidance based on the IRS rule, not a ruling on your case.

• Use Form W-7. To renew, check "Renew an existing ITIN" and enter your current number.
• It is normally sent together with your federal return. A spouse or dependents must be listed on that return.
• You need identity documents, such as your passport. An IRS-authorized acceptance agent can review them so you do not have to mail the originals.

If you or your spouse file with an ITIN, you cannot claim the Earned Income Tax Credit (EITC). Other credits depend on the numbers (SSN or ITIN) of each person on the return. A preparer can tell you which ones apply.

Be careful with anyone who promises a big refund before seeing your paperwork.

Updated: September 2026

In April 2025 the IRS and the Department of Homeland Security signed an agreement to share data on some people, mainly those with final removal orders. Since November 2025 a court order has blocked the IRS from handing over more of that data, and in September 2026 an appeals court upheld that block.

This can change. If you have a removal order or a pending case, talk to an immigration attorney before you file.