Individual Taxpayer Identification Numbers (ITIN) for Immigrants
What is an Individual Taxpayer Identification Number (ITIN)?
The Internal Revenue Service (IRS) issues Individual Taxpayer Identification Numbers (ITIN) to people who need a U.S. taxpayer ID, but who, for whatever reason, do not qualify for a Social Security Number (SSN).
For example, immigrants, including undocumented immigrants, might apply for ITINs to permit them to properly file income tax returns.
Who needs an ITIN?
If you do not qualify for an SSN, but you do fall into one of these categories, then you should probably request an ITIN:
Nonresident foreign person who is required to file a U.S. tax return. (Note: for ITINs, “nonresident” and “resident” are defined by tax law, not immigration law.)
Nonresident foreign person claiming benefits under a tax treaty.
U.S. resident foreign person who is considered a resident for tax purposes based on time spent in the U.S. and who is filing a tax return.
Foreign person who can be claimed as a dependent or spouse on a U.S. tax return.
Resident or Nonresident filing a joint tax return with a U.S. citizen or resident spouse.
Nonresident international student, professor, or researcher filing a U.S. tax return or claiming an exception.
Why would an immigrant use an ITIN to file taxes?
Immigrant seeking lawful status in the United States need to demonstrate that they comply with tax laws, despite what some popular politicians will have you believe.
If you cannot get a valid SSN, but you still want to file tax returns, then you can probably obtain an ITIN and file taxes under that number.
Note that the ITIN does not provide valid work authorization; it just helps you file taxes with the IRS.
For example, if you are applying for protection from deportation/removal, the Immigration Judge will almost certainly want to see your tax returns.
Having a strong, consistent record of filing and paying taxes is a great way to demonstrate your good moral character for admission or residence in the United States.
Warning: ITIN Scams
ITINs do not authorize work in the United States.
ITINs cannot be used for employment verification.
ITINs do not permit you to obtain Social Security benefits.
ITINs do not provide legal immigration status.
How to Apply for an ITIN
Complete Form W-7, Application for IRS Individual Taxpayer Identification Number.
Provide the requested supporting documentation establishing the foreign status of the applicant and the applicant’s identity (a passport will satisfy both requirements).
File the W-7 by mail or in person at the address for USPS or private delivery.
ITIN Expiration
ITINs expire if not used on a federal tax return for three consecutive years.
