Publication 1915: Individual Taxpayer Identification Number ITIN

Publication 1915, also titled "Understanding Your IRS Individual Taxpayer Identification Number (ITIN)," is an informational guide published by the Internal Revenue Service (IRS). It's not an application form itself, but a resource designed to help individuals understand what an ITIN is, who needs one, and the application process.

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to certain nonresident and resident aliens, their dependents, and spouses who do not qualify for a Social Security number (SSN).

Who Needs an ITIN?

• You need an ITIN if you are a resident alien filing a U.S. tax return and cannot get an SSN.
• Nonresident aliens who need to file a U.S. tax return but don't qualify for an SSN also require an ITIN.
• Dependents and spouses of resident aliens who need to file a U.S. tax return but cannot get an SSN may be eligible for an ITIN.

What is an ITIN Not?

• An ITIN is not a work permit, visa, or any other form of documentation authorizing employment in the United States.
• It does not grant eligibility for any federal public benefits.

How to Apply for an ITIN?

• You can't apply for an ITIN using Publication 1915.
• To obtain an ITIN, you need to file Form W-7, Application for IRS Individual Taxpayer Identification Number, along with required documents proving your identity and foreign status.
• Publication 1915 provides detailed instructions on completing Form W-7 and lists the acceptable documentation.

Exceptions to Filing a Tax Return with an ITIN Application

There are a few exceptions to the requirement of filing a tax return with your ITIN application. These include:

A. Dependent under 18: If you are applying for an ITIN for a dependent under 18 (or under 24 if a student), you may be able to submit alternative documentation to prove your filing requirement instead of a tax return.

B. Tax Treaty Benefits: If you are a resident alien claiming tax treaty benefits, you may be exempt from filing a tax return but still need an ITIN.

C. Victim of Tax Identity Theft: If you have been a victim of tax identity theft, you may be able to apply for an ITIN without filing a tax return.

Do I need an ITIN if I have a visa?

Not necessarily. Having a visa doesn't automatically qualify you for an ITIN. You only need an ITIN if you have a filing requirement for a U.S. tax return and cannot get an SSN.

Can I get an ITIN without filing a tax return?

In most cases, no. As of February 2004, you generally need to attach an original, completed U.S. income tax return (Form 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ) to your ITIN application (Form W-7) for it to be processed. There are some exceptions, which we'll cover later.

How long does it take to get an ITIN?

Processing times can vary, but typically it takes 7-weeks to receive your ITIN by mail after submitting a complete application.

What documents do I need to apply for an ITIN?

You will need to submit Form W-7, Application for IRS Individual Taxpayer Identification Number, along with original or certified copies of documents proving your identity and foreign status. Publication 1915 provides a detailed list of acceptable documents.

Does my ITIN expire?

Yes, ITINs generally expire after three years of non-use. You can renew your ITIN by submitting a new Form W-7 with required documents.