• Federal law requires individuals with U.S. income to pay applicable U.S. taxes, regardless of immigration status. That includes individuals who do not have SSNs.
  • The ITIN is a nine-digit number beginning with 9 and a fourth digit of 7 or 8, created for use on tax returns by those taxpayers who do not currently qualify for (or have) a Social Security number.
  • Taxpayers must file a request to be issued an ITIN; ITINs are not automatically issued.
  • An ITIN will be issued to individuals who have a valid filing requirement, who file to claim a refund of taxes withheld, or if needed on the tax return of another individual (such as a parent or spouse).
  • Having an ITIN does NOT:

Expired ITINs

  • ITINs issued before 2013 have expired and need to be renewed. (See Pub 4012 page L-11.)
    • New for 2025:  A recent ITIN will not expire unless it doesn’t appear on a federal tax return three consecutive tax years. 
  • If the taxpayer has an expired ITIN, the IRS should have sent the taxpayer Letter 5821.
    • The taxpayer must submit Form W-7 to renew it. This can be submitted separately or with the paper-filed tax return. Both options are discussed below. 
  • A tax return e-filed with an expired ITIN will be accepted by the IRS, but the IRS won’t allow any exemptions or credits claimed, and won’t issue a refund. The IRS sends the taxpayer a notice explaining the delay in any refund and that the ITIN must be renewed. 
    • Once the ITIN is renewed, any exemptions and credits will be processed, and any allowed refund issued. 
    • If the ITIN is not renewed, the IRS may charge interest and penalties for any tax owed due to disallowed exemptions and credits. 

When the Taxpayer Obtains a Valid SSN and Previously Filed Using an ITIN 

  • Prepare the current year return using the new, valid SSN and e-file the return.
  • If it benefits the taxpayer, amend prior-year returns that were filed using an ITIN. 
    • The reason stated on 1040X Page 2 should include “Previous return filed with ITIN _______” as well as a description of what else has changed.
    • Note: Taxpayers with newly issued SSNs or ITINs can’t retroactively claim certain credits when they file an amended return or a return for a prior year. For details see Pub 4012 page M-9, “Prior Year Returns”.

When the Taxpayer is Applying for an ITIN 

  • It generally takes 4 to 6 weeks to receive an ITIN, but 8 to 10 weeks if requested during the filing season. 
  • Form W-7 Submitted with a Tax Return
    • Preparation of Form W-7, Application for IRS Individual Taxpayer Identification Number, when the form is going to be filed with the tax return (which must be paper-filed), is in-scope. 
    • The process of completing a W-7 in TaxSlayer is described in two places in the sections above: Social Security Number (for the taxpayer), page 11; Spouse Social Security Number, page 17. 
    • The process of printing a Form W-7 to be filed with the tax return is described in the section Paper Returns that Include a Form W-7, page 125. 
  • Form W-7 Submitted Separately
    • Preparation of Form W-7 as a separate document, not part of a tax return, is out-of-scope. However, it is acceptable to print a blank W-7 to give to the taxpayer; the taxpayer is responsible for completing it. 
      • A blank Form W-7, Application for IRS Individual Taxpayer Identification Number, and instructions, can be found on the IRS.gov website. 
    • See the section above, Paper Returns that Include a Form W-7, page 125, for how to submit Form W-7.

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