How to get or renew an ITIN, and how it differs from an EIN or SSN

This page covers getting and renewing an ITIN, and what each tax number is for. It does not cover filing your return. It is general information, not tax or legal advice.

What is an ITIN?

An ITIN is a 9 digit number the IRS gives to people who need to file U.S. taxes but cannot get a Social Security number. It is for taxes only. The IRS says an ITIN:

• does not give you permission to work
• does not give or change any immigration status
• does not qualify you for Social Security benefits or the federal Earned Income Tax Credit
• is not valid ID outside the tax system

It does let you file a return, get refunds you are owed, and claim credits you qualify for, like the California credits on CalEITC and the Young Child Tax Credit with an ITIN.

ITIN, SSN or EIN: which one is mine?

If you can get an SSN, you must use it. The IRS will not give you an ITIN if you have an SSN. Got an SSN after using an ITIN? Stop using the ITIN and tell the IRS so your records are joined. Visit an IRS office, or write to Internal Revenue Service, Austin, TX 73301-0057, with your full name, mailing address, ITIN and a copy of your Social Security card. Otherwise you may not get credit for all your past wages and tax withheld (IRS, Additional ITIN information).

How do I apply?

The IRS steps are:

1. Fill out Form W-7. Check the box for a new ITIN and the reason you need one.
2. Attach your federal tax return (Form 1040). Leave the SSN boxes blank. The IRS writes in your new number.
3. Prove who you are and that you are not a U.S. citizen. See the next section.
4. Send it in one of three ways:
   • In person, free, at an IRS Taxpayer Assistance Center with ITIN services. They check your papers and hand them back the same day. Call 844-545-5640 for an appointment (TTY 800-829-4059). It may take several weeks to get one. Interpreters are available by phone.
   • In person at a VITA site with ITIN services, free. A Certifying Acceptance Agent there can check your papers and may prepare your return for free if you qualify.
   • By mail. USPS: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. You must mail original papers or certified copies. The IRS returns them within 60 days.

Paid help is also an option. Certifying Acceptance Agents and Acceptance Agents charge fees that vary. The IRS lists approved agents by state on its Acceptance Agent Program page. An Acceptance Agent cannot check most papers for you, so you may still have to mail originals.

What papers do I need?

The IRS accepts 13 kinds of papers. The simplest is a current passport. It is the only one that works alone.

No passport? Bring two papers. Together they must show who you are and that you are from another country, and at least one must have your photo. Papers that show both:

• National ID card
• Foreign voter registration card
• USCIS photo ID or a U.S. visa
• Foreign military ID
• Civil birth certificate (a foreign one shows foreign status too)

Papers that show identity only: a U.S. or foreign driver's license, a U.S. state ID or a U.S. military ID.

Rules for every paper:

• Originals, or certified copies from the office that issued them, with its seal. The IRS does not take notarized copies.
• Each paper must be current on the day you apply. A birth certificate does not expire.
• Children and other dependents usually also need proof that they live in the U.S. Medical records (under 6) and school records (students) are on the IRS list. A free tax helper can tell you what your children need.

Do I need to renew my ITIN?

Only if you will use it on a federal tax return. An ITIN expires if you do not use it on a federal return for three tax years in a row. It ends on December 31 of the year after those three tax years. For example, an ITIN not used for tax years 2022, 2023 or 2024 expired on December 31, 2025.

To renew, use the same Form W-7, check "Renew an existing ITIN," and follow the same steps. The W-7 instructions say a renewal generally needs your tax return attached, unless an exception applies. A free tax helper can check that for you.

Filing with an expired ITIN can slow your refund, and you may lose some credits until it is renewed.

Example (fictional). Luis used his ITIN on his 2021 return, then stopped filing. His ITIN expired on December 31, 2025, after three tax years without use (2022, 2023 and 2024). In early 2027 he wants to file for 2026. He fills out a W-7, checks "Renew an existing ITIN," attaches his 2026 return, and books a free appointment at an IRS office so he can keep his passport with him. If he had used it on a return for 2023, it would still be good today.

What is an EIN, and do I need one?

An EIN is a business tax number. The IRS says you need one if, for example, you hire employees or run your business as a corporation or partnership.

• It is free. Apply on the IRS EIN page. The IRS warns about websites that charge for it.
• You can apply online with an ITIN. The online tool asks for the responsible person's SSN or ITIN. The business must be based in the U.S. If you form an LLC or corporation, register it with the state first.
• An EIN does not replace your ITIN. You still file your personal return with your ITIN.

Working for yourself? See How to pay taxes on self employment income with an ITIN. Choosing a business setup? See Sole owner, LLC or worker cooperative.

Who can help?

Contact them to confirm hours, languages and openings. Being listed here is not a referral or a promise of service.

• IRS Taxpayer Assistance Centers with ITIN services: free, by appointment, at 844-545-5640. Bay Area offices are in San Jose, San Francisco, Oakland, Walnut Creek and Santa Rosa.
• United Way Bay Area free tax help lists VITA sites with ITIN services, free, by appointment:
  • Puente de la Costa Sur, Pescadero (San Mateo County): 650-879-1691
  • Catholic Charities of Santa Clara County, San Jose: taxez@ccscc.org
  • West Valley Community Service, Cupertino: 408-255-8078
  • Full list (uwba.org)
• IRS VITA locator: find a free tax site or call 800-906-9887. Ask if the site does ITIN applications.
• More options: Where to get free tax help if you file with an ITIN and 211.

Never pay someone who promises an ITIN will get you a work permit or papers. It will not. See Warning signs of an immigration scam.

Is there a checklist I can print?