Guides

How to get an ITIN (Form W-7) in 2026

By Katiuska Bustillos, founder and tax preparer Reviewed by Katiuska Bustillos Published: October 1, 2026 Updated: October 1, 2026

Applies to applications filed in 2026, under Form W-7 and its instructions revised December 2024.

Share on WhatsApp

What an ITIN is (and what it isn't)

An ITIN (Individual Taxpayer Identification Number) is a nine-digit number the IRS issues to people who need a U.S. tax ID number but don't have, and aren't eligible for, a Social Security number (SSN). It is for federal tax purposes only.

What an ITIN does not do:

• It doesn't authorize you to work in the U.S.
• It doesn't give or change any immigration status.
• It doesn't qualify you for Social Security benefits or the Earned Income Tax Credit (EITC).
• It isn't identification outside the federal tax system.

You also can't have an ITIN and an SSN at the same time. If you have an SSN, or are eligible for one (for example, because you are a green card holder or were admitted to work in the U.S.), don't apply for an ITIN.

Who needs one

You need an ITIN if you have a federal tax purpose and can't get an SSN, regardless of immigration status. The most common cases:

• You live in the U.S., aren't eligible for an SSN and must file a return, or want to file one to get back tax that was withheld or to report your income.
• Your spouse files a joint return with you.
• You are a dependent claimed on someone's return for a tax benefit.
• You are a nonresident who must file a U.S. return or claim a tax treaty benefit that requires an ITIN.

For tax years after 2017, spouses and dependents can only get or renew an ITIN if they file their own return or are claimed for a specific tax benefit, such as a joint return, head of household status or the credit for other dependents.

A return with all zero entries generally doesn't show a federal tax purpose: in that case you don't need to file it or to get an ITIN.

Do I need one if I own a U.S. LLC and live abroad?

Not always. Owning an LLC doesn't require an ITIN:

• Not for the LLC's EIN. If you don't have and can't get an SSN or ITIN, you write “Foreign” on Form SS-4. See how to get an EIN as a non-U.S. resident.
• Not for Form 5472 either. The instructions ask for your U.S. identifying number “if any”. Without one, the LLC uses a reference ID number it assigns itself, with no IRS application, plus your home-country tax ID (or “None”). See the Form 5472 guide.

You will need one if you personally have to file a U.S. return, for example Form 1040-NR for income connected with a U.S. trade or business (covered in non-resident LLC taxes), or if you claim a treaty benefit that requires it. If your LLC has two or more members, it is taxed as a partnership by default and, depending on the case, each member may have to file.

If a bank or another payer asks you for an ITIN for its own IRS reporting, that doesn't make you eligible automatically: you have to fit one of the Form W-7 exceptions. Every case is different; we review yours before applying for anything.

What you need: Form W-7, a tax return and documents

The application is a package with three parts:

1. Form W-7, one for each person applying. You check whether it is a new ITIN or a renewal, and the reason (boxes a through h). If you'd rather receive the IRS letters about your ITIN in Spanish, file Form W-7(SP) instead; with the English W-7, all correspondence will be in English.
2. Your original federal tax return (Form 1040 or 1040-NR), with the W-7 attached to the front and the SSN box left blank for each ITIN applicant. The IRS enters the ITIN once it is assigned and processes the return. You only apply without a return if you meet one of the W-7 exceptions (for example, certain income subject to withholding or treaty benefits), with its documents.
3. Documents proving your identity and your “foreign status”, meaning your connection to another country. They must be originals or copies certified by the agency that issued them.

About the documents:

• A valid passport is the only document that stands alone, because it proves both things. Without a passport, you need at least two documents from the IRS list (13 in total): one proving identity, another proving foreign status, and one of them with a photo. For example, a national ID card, a foreign voter's registration card or a civil birth certificate; a driver's license only proves identity.
• They must be current, not expired, on the day you submit the application.
• A certified copy is one the issuing agency itself makes and stamps. U.S. embassies and consulates abroad can also certify copies. Notarized copies are not accepted, except for family members of U.S. military personnel overseas.
• They must be clear and free of blemishes, or the application may be rejected. The IRS may later ask for a certified translation.
• Dependents generally also have to prove they live in the U.S. (with a passport showing a U.S. date of entry, or school or medical records, among others). There are exceptions for some dependents from Mexico and Canada.

Where and how to file

There is no online ITIN application: you mail it or apply in person.

By U.S. Postal Service:
Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.

By private delivery service:
Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Highway 35, Austin, TX 78741-0000.

Don't use the address in your tax return instructions: the whole package goes to Austin, where the return is processed too. Original documents are returned within 60 days; if you need them sooner, use certified copies or apply in person.

In person, the advantage is that your documents are checked and handed back on the spot (except some dependent documents, which are mailed with the package):

Where	Cost	What they do
IRS Taxpayer Assistance Center (TAC) with ITIN services	Free	Review your W-7, authenticate documents and mail the package, but don't help you fill it out. Appointment only, at 844-545-5640; getting one can take several weeks.
VITA site with ITIN services	Free	Help you complete the W-7, authenticate documents and may prepare your return if you qualify. There are few of them.
Certifying Acceptance Agent (CAA)	Fee-based	Complete the W-7, authenticate most documents on the spot, mail the package and work with the IRS if problems come up. In the U.S. and abroad.
Acceptance Agent (AA)	Fee-based	Help with the W-7 and mail the package, but can't authenticate documents: your originals or certified copies go to the IRS.

In North Carolina, for example, there are TACs with ITIN services in Asheville, Charlotte, Fayetteville, Greensboro, Greenville, Raleigh, Wilmington and Winston-Salem. The full list of centers and agents is on the IRS website.

When to apply and how long it takes

What	Timeline
Send Form W-7 with your return	By the return's due date. If you can't make it, request an extension on Form 4868 by that date (no ITIN needed for that); with the usual April due date, you'll have until October 15 to file.
IRS response	7 weeks; 9 to 11 weeks if you apply in tax season (January 15 to April 30) or from abroad.
Return of original documents	Within 60 days.
Reply to a CP566 notice	45 days from the date of the notice.

The extension is for filing, not for paying: any tax you owe is due on the original due date. If you receive income without withholding, you can make estimated payments before you have an ITIN by writing “ITIN TO BE REQUESTED” where the number is requested.

Timing matters: for some credits, the ITIN must have been applied for by the return's due date, including extensions.

And one thing that surprises many people: you can't e-file a return using an ITIN in the calendar year it is assigned, not even for prior years. From the following year on, you can.

IRS letters: CP565, CP566 and CP567

• CP565: your ITIN was assigned. Check that your name and date of birth are right and keep the notice.
• CP566: the IRS needs more information (an incomplete form or the wrong documents). You have 45 days to reply by mail; otherwise the application is rejected.
• CP567: your application was rejected; the notice explains why. Your return is processed without an ITIN, and you'll need to submit a new application with a copy of the return (not a new return) to get any refund.

If the timeframe passes with no news, or you lost your CP565, call the IRS: 800-829-1040 from the U.S. (7 a.m. to 7 p.m. local time) or 267-941-1000 from abroad (not toll-free).

When it expires and how to renew it

An ITIN expires if it isn't used on a federal tax return for three consecutive tax years: it expires on December 31 after the third year of non-use. ITINs assigned before 2013 that were never renewed must also be renewed.

You only need to renew it if it will be included on a federal tax return; if it only appears on information returns others file about you, such as a 1099, you don't. Filing with an expired ITIN can delay your return and leave certain credits unallowed until it is renewed.

Renewal uses the same Form W-7 and the same package:

• Check “Renew an existing ITIN” at the top.
• Also check the reason for applying (a through h), even though it is a renewal.
• On lines 6e and 6f, say that you already have an ITIN and enter the number and the name it was issued under. If you don't know it, check “No/Don't know”.
• Attach the return and the documents, just like the first time. If your name changed, include proof, such as a marriage certificate or court order.
• Spouses and dependents who renew must be listed on the attached return with the benefit they are claimed for.

If you get an SSN later

As soon as you have a Social Security number, stop using the ITIN and tell the IRS so it combines your records under the SSN; otherwise you may not get credit for all your wages and withholding. You can do it at a local IRS office or by letter (name, address, ITIN and a copy of your Social Security card) to Internal Revenue Service, Austin, TX 73301-0057.

Common mistakes

• Applying for an ITIN while eligible for an SSN, or with an SSN application pending. Don't file a W-7 unless the Social Security Administration denies you one, and then attach the denial letter.
• Sending the W-7 without the tax return when no exception applies, or mailing the return separately.
• Sending photocopies or notarized copies. Only originals or copies certified by the issuing agency are accepted.
• Expired documents, or details that don't match the W-7: name, date of birth and country must be the same everywhere.
• Not checking a reason when renewing. Even for a renewal, one box from a to h must be checked.
• Not checking the dependent's credit on the return. Tax software doesn't always check “Credit for other dependents” when the dependent has no number yet.

How we help

At BMS of NC we first check whether you really need an ITIN. If you do, we prepare your tax return and Form W-7 (in English or Spanish), tell you which documents you need and how to send them, and review everything before it goes out to reduce the risk of a CP566. If you'd rather not mail your original passport, we explain the alternatives. We follow up until the CP565 arrives and, from the following year on, e-file your returns. If your ITIN has expired, we prepare the renewal with your return. In English or Spanish, online.

Frequently asked questions

Official sources

• Individual taxpayer identification number (ITIN) (IRS)
• How to apply for an ITIN: package, addresses, in-person options and timelines (IRS)
• ITIN supporting documents (IRS)
• How to renew an ITIN and when it expires (IRS)
• Instructions for Form W-7 (IRS, rev. December 2024)
• About Form W-7 (IRS)
• IRS Taxpayer Assistance Centers with ITIN services (IRS)
• ITIN acceptance agents (IRS)
• Understanding your CP565 notice (IRS)
• Understanding your CP566 notice (IRS)
• Understanding your CP567 notice (IRS)
• Instructions for Form SS-4, line 7b: “Foreign” without an SSN or ITIN (IRS, rev. December 2025)
• Instructions for Form 5472: reference ID number and the owner's FTIN (IRS, rev. December 2024)

Related guides

• Got a letter from the IRS? What 147C, 5071C, CP2000, CP14 and CP01A mean

This guide is general information about U.S. tax rules and does not replace advice on your specific case.