Who Needs an ITIN or Individual Tax Identification Number? (2024)

Those affected by Hurricane Beryl in Texas and Hurricane Debby in some states in the Southeastern United States have more time to file federal tax returns and make certain tax payments. The additional time allowed by the IRS includes tax returns that were extended by the original April 15, 2024, deadline as well as certain payments that are normally due after the storms impacted these people. TheIRS news release regarding Hurricane Berylprovides details for more information on the extensions for those impacted in Texas while theIRS news releases regarding Hurricane Debbyprovides details about those impacted in the Eastern U.S.

Qualified Applicants

Both resident and nonresident aliens may obtain ITINs regardless of immigration status. Nonresident and resident aliens, their spouses and dependents can apply for an ITIN if they are not eligible for an SSN. Here’s who might need an ITIN:

• Nonresident aliens who are required to file a tax return
• Resident aliens who are required to file a tax return due to the number of days they reside in the U.S.
• Dependents or the spouse of a U.S. citizen or resident alien
• Dependents or spouse of nonresident alien visa holders

Tax filers who live abroad can also obtain an ITIN.

The Application

The ITIN is a nine-digit number that's formatted similarly to an SSN. To apply for an ITIN, you must complete IRS Form W-7, Application for IRS Individual Taxpayer Identification Number. This single-page application will require your:

• Name and birth name, if different
• Birth date and birthplace
• Identification documents to accompany the application, such as a passport, driver's license or state-issued ID
• Foreign status or immigration documents in original form or certified copies

If you’ve used an ITIN in the past, you must provide the prior identification number on your application.

TurboTax Tip:

You can apply for an ITIN either before your income tax return is due or at the time of filing.

Application Process

For most taxpayers, the due date to file an income tax return this year is April 15, 2024. Submitting an application past the tax due date may result in interest or penalties, so apply for an ITIN either before your income tax return is due or at the time of filing.

You should expect to hear back from the IRS about your approval status after no more than seven weeks — look for a letter in the mail with your ITIN when your application is approved.

Double-check your application for missing pieces of information or errors before you submit it, as applications that are incomplete (for example, lacking proper identification or immigration documents) can take longer than seven weeks to process. If seven weeks go by and you haven’t received a response, you can check the status of your ITIN application by calling the IRS toll-free at 800-829-1040.

Other options for applying for an ITIN:

• Apply by mail at: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
• Apply in-person at a Certified Acceptance Agency or Taxpayer Acceptance Center

ITIN Expiration and Renewal

ITINs that have not been used on a tax return for Tax Year 2020, Tax Year 2021 or Tax Year 2022 will expire December 31, 2023. Unless you will not need to file an income tax return next year, you will likely need to renew your ITIN if you fit either of the above two categories.