How do you get an ITIN in the United States in 2026?

Apply for an ITIN only after you confirm you cannot get an SSN from the Social Security Administration. Typical uses include nonresident aliens with U.S. tax filing duties, spouses or dependents claimed for an allowable tax benefit, and people who need a taxpayer ID for treaty or reporting reasons listed on Form W-7 (Application for IRS Individual Taxpayer Identification Number).

Do not put an ITIN in the SSN field on Form I-9 (Employment Eligibility Verification). Employers verifying work authorization must see acceptable identity and employment documents, not a tax number alone. If SSA later issues you an SSN, stop using the ITIN for wage reporting and notify the IRS as its guidance directs.

Complete Form W-7 for each person who needs a number. First-time applicants usually attach a completed Form 1040 or Form 1040-NR federal return, leave the SSN boxes blank for ITIN applicants, and include original or certified identity and foreign-status documents. Passports are widely used. Dependents often need extra U.S. residency evidence under IRS rules.

Mail the package to the IRS Austin Service Center ITIN Operation, or apply in person so most originals can be authenticated and returned the same day. Options include:

• An IRS Taxpayer Assistance Center that offers ITIN document authentication (appointment required).
• A Volunteer Income Tax Assistance (VITA) site with ITIN services.
• A Certifying Acceptance Agent (CAA), who can authenticate most documents and mail the package.
• An Acceptance Agent (AA), who helps with the form but usually must send originals or certified copies to the IRS.

IRS guidance allows about seven weeks for a status notice, or longer during peak filing season or for overseas filings. Keep the CP565 assignment notice; banks often ask for it.

An ITIN does not grant a visa, extend Form I-94 (Arrival/Departure Record) stay, or replace an Employment Authorization Document. It does not create Social Security retirement credit. Interest-bearing bank accounts may still ask for a taxpayer ID under customer identification rules, which is why some newcomers seek an ITIN before opening savings, but each bank sets its own document list.

Renew expired ITINs with Form W-7 when you again have a filing need. Spouses and dependents should apply only when they file their own return or are claimed for an allowable benefit.