What should I do if I don’t have a Social Security Number when filing my U.S. taxes?

If you do not have a Social Security Number and are not eligible for one, apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7 filed with your U.S. tax return. The ITIN serves as your taxpayer identifier so you can file, claim treaty benefits, and collect refunds.

Who needs an ITIN:

• Nonresident aliens with a U.S. filing obligation
• Dependents or spouses of U.S. citizens or resident aliens filing jointly or claiming dependents
• Nonresident aliens claiming treaty benefits
• Foreign nationals receiving U.S.-source income are subject to withholding

How to apply:

• Complete Form W-7, identifying your reason for applying
• Provide identity documentation:
  • A passport is the gold standard (stand-alone document)
  • Alternatives include national ID, visa, USCIS documentation, foreign driver’s license, birth certificate
• Submit in one of three ways:
  • Mail to the IRS ITIN Operation in Austin with your return
  • Through a Certified Acceptance Agent (recommended to avoid mailing the original passport)
  • In person at an IRS Taxpayer Assistance Center

Processing timeline:

• 7 to 11 weeks during non-peak season
• 9 to 16 weeks during filing season (January to April)
• ITINs issued before 2013 may need renewal; current ITINs expire if not used on a return for 3 consecutive years

Your return is filed on paper with the W-7 attached. E-file is not available until the ITIN is issued.

Children who qualify for the Additional Child Tax Credit need an SSN, not an ITIN, so ITIN children do not qualify for the ACTC.

For step-by-step ITIN guidance, see our ITIN Cost and Application.