How to Acquire a Taxpayer ID Number

An ITIN request form must be filed with the appropriate tax return.

An Individual Taxpayer Identification Number (ITIN) is issued by the IRS to those people who do not have, and are not eligible to obtain, a Social Security Number (SSN). The ITIN is issued to both resident and non-resident aliens, since they may have required tax filing duties depending on their status. An ITIN is easily acquired by visiting your local IRS office or agent, or filing a W-7 with the IRS directly.

Things You'll Need

• Copy of a valid passport
• Form W-7
• Current tax form (Form 1040 and related documentation)

Instructions

1. If you are unsure whether you need a SSN or ITIN, contact the Social Security office (see Reference 1) or file a form SS-5 to obtain a SSN. You will be notified if you are ineligible to receive a SSN, in which case you must follow the steps below to apply for an ITIN.

2. Fill out a Form W-7, application for an ITIN, and attach a copy of your current valid passport and current tax return (Form 1040 or related). Mail these forms to the address below:

   Internal Revenue Service

   Austin Service Center

   ITIN Operation

   P.O. Box 149342

   Austin, TX 78714-9342

3. Alternately, you may contact an IRS Acceptance Agent or local office to complete these forms in person (see References 2--3).

4. You should receive confirmation and issuance of an ITIN within six weeks of filing.

Tips & Warnings

• Contact the IRS at 1-800-829-1040 if you have not received an ITIN within six weeks of filing the W-7.

• You may not possess both a SSN and ITIN concurrently. If you are eligible, you must obtain a SSN instead of an ITIN.

References

• Application for a Social Security Card
• IRS Acceptance Agent Program
• Contact My Local Office

Resources

• General ITIN Information