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How Do You Apply for an ITIN?

Learn how to apply for an ITIN with Form W-7, who needs one, when a tax return or exception is required, and what an ITIN does not do.

Direct answer

To apply for an ITIN, complete IRS Form W-7 and submit it with the required identity documents and tax-return or exception documentation. Use the ITIN path only if you have a federal tax purpose and are not eligible for a Social Security number. An ITIN is for federal tax administration only; it does not authorize work or change immigration status.

not eligible for SSN + federal tax purpose = Form W-7 ITIN path

ITIN application checks

Eligible for an SSN?

Do not apply for an ITIN

Continue ITIN eligibility check

Federal tax purpose?

Use Form W-7 path

ITIN may not be appropriate

Filing a return?

Attach return unless exception applies

Document the exception if available

Need renewal?

Use Form W-7 renewal process

Use new application category

Need work authorization?

ITIN does not provide it

Use correct immigration or employment path

Question	If yes	If no
Eligible for an SSN?	Do not apply for an ITIN	Continue ITIN eligibility check
Federal tax purpose?	Use Form W-7 path	ITIN may not be appropriate
Filing a return?	Attach return unless exception applies	Document the exception if available
Need renewal?	Use Form W-7 renewal process	Use new application category
Need work authorization?	ITIN does not provide it	Use correct immigration or employment path

ITIN is not immigration status

An ITIN helps the IRS process federal tax obligations for people who cannot get an SSN. It does not create legal work authorization, immigration status, or Social Security eligibility.

Apply for an ITIN

1Confirm the person is not eligible for an SSN.
2Confirm there is a federal tax filing or reporting purpose.
3Complete the current Form W-7 for new application or renewal.
4Gather required identity and foreign-status documents.
5Submit the package with the tax return or documented exception.

FAQ

Who needs an ITIN instead of an SSN?

An ITIN is for someone who has a federal tax filing or reporting requirement but is not eligible for a Social Security number.

Does an ITIN give me work authorization?

No. The IRS says an ITIN is for federal tax administration only. It does not authorize work, change immigration status, or qualify someone for Social Security benefits.

Do I file Form W-7 by itself?

Often no. Many first-time ITIN applications are submitted with a federal tax return unless the applicant qualifies for a documented exception.

Sources & method

We reviewed these references while writing this answer. Figures are estimates — confirm safety-critical work with a professional. Last updated June 7, 2026.