How to Apply for an ITIN in 2026 (Individual Taxpayer Identification Number)
An ITINIndividual Taxpayer Identification Number — A tax processing number for people who are not eligible for a Social Security number but must file US taxes.Click for official info ↗ lets you file US taxes even if you do not have a Social Security number. Many US banks also accept it to open an account. But not all banks do. An ITIN is for federal tax purposes only. It is not an ID. You fill out Form W-7, and you prove who you are with original documents. You mail everything to the IRSInternal Revenue Service — The US federal tax agency. It collects federal income taxes, issues refunds, and administers ITINs.Click for official info ↗. You attach a tax return. You do not need to attach one if you qualify for one of the IRS exceptions.
At a glance
- Cost:
- Free (IRS does not charge)
- Total time:
- 7–11 weeks
- Steps:
- 8 steps
- Where to apply:
- irs.gov
Last reviewed October 2026 against official sources. Re-checked every 6 months · next review due April 2027.
The Steps
Follow these in order
Each card shows the phase, expected time, and any cost. Data checked against official US sources(October 2026).
0 of 8 steps
- Before You Go 15 min
Confirm you actually need an ITIN
You need an ITIN only if you do NOT qualify for a Social Security number but must file US taxes. Check the IRS eligibility list first.
Click to mark as done
- Before You Go 1–2 days
Gather identity documents
An original passport is the best single document to use. If you do not have one, you need copies of more than one document. The copies must be certified. You can use a foreign birth certificate, a national ID, a driver's license, and other documents like these.
Click to mark as done
- Fill / Prepare 30 min
Fill out Form W-7
Download Form W-7 from irs.gov. Fill in all the fields you must fill in. Write your name. Write your foreign address. Write the reason you are applying. The form lists reasons a–h. This includes the exception cases. Do not leave the reason blank.
Click to mark as done
- Fill / Prepare 1–2 hours
Prepare your tax return — or check the exceptions
In most cases, you must fill out Form 1040 for the current tax year. Attach it to your W-7 before you mail it. The IRS will reject a W-7 filed without a tax return. This is different if you qualify for one of five exceptions. The exceptions are: passive income / third-party withholding or treaty benefits, wages / scholarships / grants, mortgage interest reporting, disposition of US real property, or T.D. 9363 reporting. If you qualify for an exception, attach the papers for that exception instead. The W-7 instructions list those papers.
Click to mark as done
- Submit & Pay 1 day
Mail everything to the IRS
Send the W-7, tax return, and ORIGINAL identity documents to the IRS ITIN Operation address in Austin, TX. Use a trackable mail service.
Click to mark as done
- Wait 7–11 weeks
Wait for processing
Give the IRS 7 weeks to write to you. It can take 9–11 weeks during tax season (January 15 to April 30). It can also take this long if you applied from overseas. The IRS will mail your original documents back. It will send them separately from your ITIN letter.
Click to mark as done
- Follow Up 30 min
Follow up if delayed
If you have not heard back after 11 weeks, call the IRS ITIN hotline with your mailing receipt handy.
Click to mark as done
- Receive —
Receive your ITIN letter (CP565)
Keep the CP565 letter in a safe place. Your ITIN is a 9-digit number. It starts with 9. It expires if you do not use it on a tax return for 3 consecutive years.
Click to mark as done
Be Careful
Don't make these mistakes
Applying for an ITIN when you qualify for an SSN. You need an ITIN only if you do NOT qualify for a Social Security number but must file US taxes. Check the IRS eligibility list first, and see the Social Security card guide if an SSNSocial Security Number — A 9-digit number issued by the Social Security Administration. It is the main US identity number for work, taxes, and credit.Click for official info ↗ is the right route.
Sending a photocopy of your passport. The IRS needs original documents, or copies certified by the issuing agency. A regular notarized photocopy is not enough for the passport on its own.
Filing Form W-7 without a tax return. In most cases you must attach Form 1040US Individual Income Tax Return — The standard federal income tax form. Variants like 1040-SR (seniors) and schedules attach to it.Click for official info ↗ for the current tax year. The IRS will reject a W-7 filed without a tax return, unless you qualify for one of the five IRS exceptions and attach the papers for that exception instead.
Leaving the reason blank on Form W-7. Write your name, your foreign address, and the reason you are applying. The form lists reasons a to h, including the exception cases. Do not leave the reason blank.
Paying a service a large fee for an ITIN. The IRS never charges a fee for an ITIN. Be careful with paid services that charge large amounts. You can also apply in person for free at IRS Taxpayer Assistance Centers, or use IRS certified acceptance agents.
FAQ
Frequently Asked Questions
Does an ITIN cost money?
No. The IRS never charges a fee for an ITIN. Be careful with paid services that charge large amounts. You can also apply in person for free at IRS Taxpayer Assistance Centers. Or you can use IRS-certified acceptance agents.
Can I get an ITIN with a photocopy of my passport?
No. The IRS needs original documents. Or it needs copies certified by the issuing agency. A regular notarized photocopy is not enough for the passport on its own.
Does an ITIN give me the right to work?
No. An ITIN is for tax filing only. It does not give you the right to work in the US. It does not make you eligible for Social Security benefits.
Can I get an ITIN without filing a tax return?
Yes. You can do this if you qualify for one of the five IRS exceptions. The exceptions are: passive income / third-party withholding or treaty benefits, wages / scholarships / grants, mortgage interest reporting, disposition of US real property, or T.D. 9363 reporting. You must attach the papers for that exception. The W-7 instructions list those papers. If none of the exceptions applies to you, you must send a tax return with your W-7.
How do I file Form W-7 in 2026?
File Form W-7 with your 2025 federal tax return. Mail it to the IRS ITIN Operation in Austin. If you qualify for one of the five IRS exceptions, send the papers for that exception instead. Give the IRS 7 weeks to process it. Give it 9 to 11 weeks during tax season. Give it this long if you applied from overseas too. The IRS does not charge a fee for an ITIN.
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