🆔 Understanding Your ITIN
A Guide to Form W-7 and Accessing U.S. Tax Benefits
What is an ITIN and Why Might You Need One?
An Individual Taxpayer Identification Number (ITIN) is for federal tax purposes only. It's for individuals who need to file a U.S. tax return but are not eligible for a Social Security Number (SSN). Use our quick quiz to see if you need to apply.
Do You Need to Apply for an ITIN?
1. Are you eligible to get a Social Security Number (SSN)?
2. Are you required to file a U.S. federal tax return, or are you filing a return to claim a refund?
3. Are you a dependent or spouse of a U.S. citizen/resident alien being claimed for an allowable tax benefit on a U.S. tax return?
ITINs and Allowable Tax Benefits
For spouses or dependents, an ITIN is often required to qualify the primary taxpayer for certain tax benefits. The dependent or spouse must be listed on a valid U.S. tax return attached to the Form W-7 application.
Credit for Other Dependents (ODC)
A dependent with an ITIN (who doesn't qualify for the Child Tax Credit) can allow the primary taxpayer to claim the $500 ODC.
Child and Dependent Care Credit
You must provide a name and TIN (like an ITIN) for each qualifying person to claim this credit for childcare expenses on Form 2441.
American Opportunity Tax Credit (AOTC)
A student (who is claimed as a dependent) must have an ITIN or SSN by the due date of the return to be claimed for this higher education credit.
Filing a Joint Return
A nonresident alien spouse can get an ITIN to file a joint return with a U.S. citizen or resident alien spouse. This often results in a lower tax liability.
Head of Household Status
To claim this filing status, you generally need a qualifying child or qualifying relative. If that person is not eligible for an SSN, they may need an ITIN.
Important Limitation
An ITIN cannot be used to claim the Earned Income Credit (EIC). A child with an ITIN also cannot be a qualifying child for the Child Tax Credit (CTC).
Application Essentials
To apply for or renew an ITIN, you must submit a complete application package. Use this checklist to make sure you have everything.
Proof of Identity & Foreign Status
You must submit supporting documents. A valid foreign passport is the only stand-alone document. If you don't submit a passport, you must submit a combination of at least two other documents. Examples include:
- National identification card (with photo, address, DOB)
- Foreign driver's license
- Civil birth certificate (for dependents under 18)
- Foreign military or U.S. military ID card
- Visa issued by the U.S. Department of State
Dependents: Dependents often need to prove U.S. residency in addition to identity and foreign status, typically with dated documents like U.S. school or medical records.
