Taxpayer identification number: SSN or ITIN

A taxpayer identification number is required to file a tax return in the United States, claim benefits under a tax treaty, or be listed as a spouse or dependent on a tax return. There are two numbers for individuals: the SSN issued by the Social Security Administration (SSA) and the ITIN issued by the Internal Revenue Service (IRS). On this page, you will find which number to obtain, how to apply for an ITIN step by step using Form W-7, the addresses and phone numbers of places where you can apply, how to obtain an SSN, and common mistakes.

• The SSA issues SSNs. The IRS issues all other taxpayer identification numbers (ITINs and EINs for businesses).
• People who can get an SSN: U.S. citizens, green card holders, and people admitted to the United States with work authorization.
• Everyone with work authorization uses an SSN for tax purposes (see 10.0 New arrivals: first 30-day checklist).
• ITIN: For people who cannot get an SSN but have tax obligations, such as people who must file a tax return or want a tax refund. Apply using Form W-7.
  • An ITIN has 9 digits, starts with the number 9, and is written like an SSN (NNN-NN-NNNN).
  • The IRS issues ITINs, regardless of immigration status, to resident and nonresident aliens who have a tax purpose and to their spouses and dependents.
• What an ITIN does not do:
  • does not provide work authorization
  • does not grant or change immigration status
  • does not provide eligibility for Social Security benefits or the Earned Income Tax Credit (EITC)
  • does not serve as identification outside the tax system
• You cannot have both. Once you obtain an SSN, stop using your ITIN. Use your SSN on your tax return even if your SSN does not authorize you to work.
• Do not submit Form W-7 while your SSN application is pending. Submit Form W-7 only if the SSA tells you that you cannot obtain an SSN. In that case, attach the SSA denial letter to Form W-7. There is a separate rule for students, professors, and researchers (the “f” box on Form W-7).
• SSNs for people without work authorization: The SSA issues an SSN to an alien without work authorization only if there is a valid “nonwork reason.” This reason must be that federal or state law requires an SSN for a benefit for which you qualify. A letter on the agency’s letterhead and signed by the agency is required.

On Form W-7, mark one of the following boxes to indicate your reason for applying:

• a. A nonresident alien claiming a tax treaty benefit (see 15.5).
• b. A nonresident alien filing a tax return.
• c. An alien who is considered a resident based on the substantial presence test and who files a tax return (see 15.1).
• d. A dependent of a U.S. citizen or resident.
• e. The spouse of a U.S. citizen or resident.
• f. A nonresident student, professor, or researcher. Enter the school’s name, city, state, and the length of your stay.
• g. The spouse or dependent of a nonresident alien with a visa.
• h. Other.

What you need to know:

• Spouses and children: Since 2018, spouses and dependents can obtain an ITIN in only two situations: if they are listed on a tax return for a tax benefit or if they file their own tax return.
• Tax benefits available with an ITIN: filing a joint return with a spouse, head of household status, qualifying surviving spouse status, education credit (AOTC, up to $2,500 per student), premium tax credit (PTC), child and dependent care credit, and the credit for other dependents (ODC, $500).
• People who do not need an ITIN: U.S. citizens, green card holders, people with work visas, and anyone who can obtain an SSN.
• A tax return with zeroes on every line does not demonstrate a tax purpose. In that case, an ITIN is not needed.

1. Complete Form W-7 (December 2024 edition). Complete a separate W-7 for each person in the family requesting an ITIN.
2. Mark your reason for applying (a–h).
3. Prepare your tax return: Form 1040 or Form 1040-NR. Leave the ITIN applicant’s SSN field blank; the IRS will enter the number itself.
   • If a spouse or child is also applying, attach their W-7 forms to the front of the tax return.
   • Do not send the tax return separately. It goes inside the W-7 package.
   • Attach the form required for the tax benefit or check the box (for example, the ODC box).
   • In some cases, you may apply without attaching a tax return. These exceptions are in the “Exceptions Tables” section of the W-7 instructions.
4. Attach supporting documents (below).
5. Choose how to apply: by mail or in person (an IRS office, VITA site, or acceptance agent).
6. Apply on time. Send the package by the tax return deadline, including extensions. For ODC and AOTC, the ITIN must be issued by this date. The Child Tax Credit cannot be claimed with an ITIN: you (or one spouse on a joint return) and each child must have an SSN issued before the return deadline that authorizes work. As a rule, the ITIN issuance date is the date the IRS receives the complete package.
7. Wait: The IRS usually sends its decision within 7 weeks. During tax season (January 15–April 30) or for applications from abroad, the period is 9–11 weeks.
8. Read the notice:
   • CP565: ITIN issued; no further action is required. Keep this notice.
   • CP566: additional information is requested.
   • CP567: application rejected; you must apply again.

You do not need to wait for an ITIN for an extension or estimated tax:

• You can file for an extension (Form 4868) and make estimated tax payments (Form 1040-ES or 1040-ES (NR)) without an ITIN.
• Write “ITIN TO BE REQUESTED” where the form asks for an SSN or ITIN. Do not attach Form W-7 to these forms.

• Documents prove two things: your identity and your foreign status (your connection to a country outside the United States). The IRS accepts 13 documents for this purpose.
• A passport is the only document that is sufficient by itself. A valid Turkish passport proves both identity and foreign status.
• If you do not have a passport, two documents are required: one for identity and one for foreign status; at least one must include a photograph. Examples include a national identity card, U.S. visa, USCIS photo ID, birth certificate, and foreign driver’s license. The complete list is in the W-7 instructions.
• A national identity card must show your name, photograph, address, date of birth, and expiration date. If one of these is missing from your card, it does not satisfy this document requirement; use a passport.
• For an applicant under 18 without a passport, an original birth certificate is required.
• Documents must be valid. The passport or identity document must not have expired on the date you submit Form W-7.
• Submit the original document or a certified copy from the issuing agency. A certified copy is a copy stamped and certified by the agency that issued the document.
  • Notarized photocopies are not accepted.
  • U.S. embassies and consulates abroad also provide certification services. Ask the American Citizens Services section in advance about hours.
• Dependents must also prove that they reside in the United States, using documents such as a passport showing the date of entry to the United States or, depending on age, U.S. school records, medical records, or a state ID.
• The IRS may later request certified translations for documents in foreign languages.

• Mail (U.S. Postal Service, USPS)
  • Address: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
• Private delivery service
  • Address: Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Highway 35, Austin, TX 78741-0000
• IRS Taxpayer Assistance Center (TAC) with ITIN services — free
  • It reviews Form W-7, certifies most documents, returns them to you at the end of the appointment, and sends the package to the IRS itself.
  • It does not certify school and medical records for dependents; these must be mailed with the package.
  • Appointments: +1 844 545 5640. Getting an appointment may take several weeks.
  • Offices providing ITIN services are listed by state and city. Examples include Brooklyn and Harlem in New York, Newark and Paterson in New Jersey, Houston in Texas, Los Angeles in California, and Chicago in Illinois.
  • Each applicant in the family must attend the appointment in person with their own package.
• VITA sites providing ITIN services — free
  • These sites have a Certified Acceptance Agent (CAA). The CAA completes Form W-7, certifies documents, and, if you qualify, prepares your tax return for free.
  • There are sites in 18 states, including New York, New Jersey, California, Texas, Florida, and Illinois. Addresses and phone numbers are on the IRS list; call the site directly for an appointment.
• Acceptance agents — IRS-approved, paid; in the United States and abroad
  • Certified Acceptance Agent (CAA): Completes Form W-7, certifies most documents and returns them immediately, and resolves issues with the IRS.
  • Acceptance Agent (AA): Helps with Form W-7, reviews and mails documents, but does not certify documents. Marked with an asterisk on the list.
  • In Turkey: The IRS list for Turkey has agents in Ankara, Istanbul, Bursa, Denizli, and Manisa (the list was updated on October 6, 2026). The agent sets the fee.
• IRS phone numbers
  • From the United States: +1 800 829 1040 (weekdays, 07:00–19:00 local time)
  • From abroad: +1 267 941 1000 (toll number)
  • For hearing-impaired callers (TTY/TDD): +1 800 829 4059

• Applying for an SSN and the card are free.
• People arriving with immigrant visas: If you requested an SSN on Form DS-260, no additional application is required.
  • After you enter the United States, your information is sent to the SSA. The card is mailed to the address where your green card will be sent.
  • If the card does not arrive within 3 weeks after entry or your address changes, call the SSA: +1 800 772 1213.
  • If you did not request an SSN on Form DS-260, visit an SSA office. Bring your passport with the immigrant visa or your green card and birth certificate. Applicants age 12 and older must visit the office in person.
• People applying for a green card from inside the United States: If you requested an SSN card on Form I-485, the card will arrive the same way after USCIS approves the application. The 08/21/25 edition of Form I-765 has no section to request the card; once your employment authorization document (EAD) arrives, apply for an SSN at an SSA office.
• Others with work authorization: Complete Form SS-5 and apply at an SSA office with documents proving identity, age, and lawful status. F-1 students apply for on-campus work or CPT with Form I-20 and an employment document; J-1 applicants apply with Form DS-2019 or a sponsor letter.
• If you live abroad and do not have a U.S. mailing address, apply through the Federal Benefits Unit in your country or the nearest U.S. representative office.
• Stop using your ITIN after obtaining an SSN and notify the IRS. If you do not notify the IRS, your old wage and withholding records may not be credited to you; your refund may be reduced.
  • By mail: send your name, mailing address, ITIN, a copy of CP565 if available, and a copy of your SSN card to: Internal Revenue Service, Austin, TX 73301-0057.
  • You can also notify the IRS by visiting a local IRS office. The IRS will link all records under the ITIN to your SSN.

• An ITIN expires on December 31 of the third year if it is not used on any federal tax return for three consecutive tax years.
• To use an ITIN issued before 2013 that has never been renewed, submit a renewal application with your tax return.
• You do not need to renew an ITIN if it appears only on information returns showing payments made to you, such as Form 1099.
• If you file a tax return with an expired ITIN, processing is delayed, some credits may be denied, your refund may be reduced, and penalties and interest may result.
• How to renew: The application steps are the same. On Form W-7, check “Renew an existing ITIN” and your reason for applying; enter your ITIN and the name under which it was issued on lines 6e–6f. If your name changed, attach a copy of your marriage certificate or court order. A tax return must also be attached to a renewal application, except where an exception applies.

• Applying for an ITIN when you can obtain an SSN, or submitting Form W-7 while an SSN application is pending.
• Sending the tax return separately from the W-7 package.
• Sending a notarized photocopy. The IRS accepts only the original document or a certified copy from the issuing agency.
• Applying with an expired passport or identity document.
• Failing to mark the tax benefit for a spouse or child on the tax return. Tax software may not automatically check the “ODC” box for a person without a number.
• Continuing to use an ITIN after obtaining an SSN and failing to notify the IRS.
• Mistaking an ITIN for work authorization or an identity document.

• Can I work with an ITIN? No. An ITIN does not provide work authorization or change immigration status.
• Can I apply from Turkey? Yes. You can mail the W-7 package or visit an acceptance agent on the IRS list for Turkey. For applications from abroad, the decision period is 9–11 weeks.
• My spouse lives in Turkey; can we file a joint return? A spouse who cannot obtain an SSN may file a joint return with a U.S. citizen or resident spouse. The spouse obtains an ITIN for reason “e.” On a joint return, the spouse’s worldwide income is also reported; see IRS Publication 519 for details.
• When will my passport be returned? If you mailed it, within 60 days. For an in-person application, most documents are returned at the end of the appointment.
• I lost my CP565 notice and do not know my ITIN. Call the IRS at +1 800 829 1040 (from abroad: +1 267 941 1000).

• Form W-7 (PDF)
• Form W-7 instructions (PDF)
• Publication 1915: Understanding Your ITIN (PDF)
• Form SS-5: Application for an SSN (PDF)
• Do I need an ITIN? (IRS question-and-answer tool)
• IRS offices providing ITIN services
• VITA sites providing ITIN services
• Acceptance agents – Turkey list
• SSA office locator
• Apply for an SSN for the first time (SSA)
• Your IRS online account