All information in this article was prepared pursuant to the IRS W-7 form instructions.
Form W-7 is used to apply for a new IRS individual taxpayer identification number (ITIN) or renew an existing ITIN.
An ITIN is a 9-digit number issued by the IRS so that individuals who do not have a social security number can file taxes. An ITIN can be issued to taxpayers, spouses, or dependents.
ITIN's that are not used on a federal return in the past 3 tax years will expire.
For tax years after December 31, 2017 spouses and dependents are not eligible for an ITIN or to renew their ITIN unless they will be claimed for a tax benefit or they need to file their own return.
If a dependent lives in Mexico or Canada they can be claimed for purposes of the Child and Dependent Care Credit only using an ITIN.
Taxpayers should not apply for an ITIN if they have a SSN, are eligible to receive a SSN, or they have an application for a SSN pending.
Taxpayers are eligible for a social if they are a U.S. citizen or have been admitted by the US for permanent residence or U.S. employment. Taxpayers should use Form SS-5 to apply for a Social Security Card.
For information completing a W-7, reference Form W-7.
What Is An ITIN For?
Provides taxpayers or spouses who are not eligible for a SSN a number so that they can file tax returns
Allows dependents who are not eligible for a SSN to be claimed on a return
What Is An ITIN Not For?
Allow a taxpayer to qualify for social security benefits
Qualify a taxpayer to work
Change the taxpayer's immigration status
Credits Not Allowed For An ITIN
Individuals who are filing tax returns using an ITIN are not eligible for EIC
Dependents with an ITIN can't be claimed for purposes of EIC
For tax years 2018-2025 children with an ITIN can't be claimed as a qualifying child for the child tax credit or additional child tax credit