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The Individual Taxpayer Identification Number, known by the acronym ITIN, is a nine-digit tax identification number issued by the Internal Revenue Service (IRS) for individuals who must meet tax obligations in the United States without being eligible for a Social Security Number (SSN). For foreign nationals who receive income from U.S. sources, hold investments in the country, or appear as dependents on tax returns, the ITIN serves as the key that enables compliance with the U.S. federal tax authority. Unlike the SSN, the ITIN exists solely for tax purposes and does not authorize employment, confer immigration status, or provide access to Social Security benefits.
When an ITIN Is Required
The IRS requires an ITIN whenever there is an obligation to file a tax return, withhold taxes at the source, or be included on another person’s return, and the applicant cannot obtain an SSN. The most common situations involving foreign nationals include receiving rental income from U.S. properties, profits from investments in U.S. stocks or funds, dividends paid by American companies, royalties, taxable scholarships, and capital gains subject to taxation in the country.
Spouses and dependents of visa holders who need to be included on a joint return are also subject to the ITIN requirement. The same applies to foreign partners in LLCs, trust beneficiaries, and investors who received Form 1042-S or 1099 with tax withheld at the source.
The Difference Between an ITIN and an SSN
The Social Security Number is restricted to U.S. citizens, lawful permanent residents, and aliens authorized to work by the Department of Homeland Security. The ITIN covers all other taxpayers. Both have nine digits and the same format, but the ITIN always begins with the digit 9 and has middle digits between 50 and 65, 70 and 88, 90 and 92, or 94 and 99. This coding allows banking systems and employers to immediately recognize that the number does not authorize employment.
Documents Required by the IRS
The application is submitted using Form W-7, along with proof of identity and foreign status. A passport is the only document that alone satisfies both requirements, making it the recommended route for most foreign applicants. Those without a passport must combine at least two documents from the IRS-accepted list, which includes a national photo ID, birth certificate, foreign driver’s license, voter ID, and school or medical records for minors.
Documents must be originals or certified copies issued by the issuing authority. Notarized copies are not accepted. There are three ways to submit documents without mailing originals to the United States: through an IRS-authorized Certifying Acceptance Agent (CAA), at an in-person Taxpayer Assistance Center in the United States, or at U.S. consulates abroad in certain specific cases.
The Step-by-Step Process
The ITIN application must be attached to a valid tax return, except in the exceptions listed in the W-7 instructions. The general rule is that the IRS only processes the application together with the tax obligation that justifies issuing the number. Exceptions include withholding by U.S. financial institutions, scholarships, beneficiaries of tax treaties, and spouses or dependents of SSN holders.
The standard process involves confirming the existence of a real tax obligation, completing Form W-7 in English, attaching identity and foreign status documents, including the corresponding tax return (usually Form 1040-NR), and mailing everything to the ITIN Operations address in Austin, Texas, or submitting it in person to a CAA. The IRS returns the ITIN by mail within the processing timeframe, and original documents are returned by mail.
Current Processing Times
The IRS estimates that complete applications are processed within seven to eleven weeks from receipt. Peak periods, especially between January and April during tax season, can extend the timeline to up to fourteen weeks. Applications submitted from abroad tend to take longer due to the logistics of returning documents. Status can be checked by calling the IRS, but there is no online status portal for ITIN applications.
Validity and Renewal
An ITIN expires automatically when it has not been used on any federal return for three consecutive years. The IRS also periodically runs mandatory renewal programs for older numbers, based on the middle digits of the ITIN. Anyone who needs to use an expired ITIN must file a new W-7 selecting the renewal option. Renewal does not require a new tax return but does require the same identity documentation as the original application.
Attempting to file a tax return with an expired ITIN results in the return being rejected and the loss of tax credits that require a valid identification number at the time of filing. It is therefore prudent to verify the status of the number before the start of tax season.
Practical Day-to-Day Uses
U.S. banks accept the ITIN to open checking accounts, savings accounts, investment accounts, and certain types of credit cards, particularly at institutions with a strong presence in immigrant communities. The ITIN is also required for registering real estate in states that report transactions to the IRS, for opening brokerage accounts, and for obtaining an Employer Identification Number (EIN) when a foreign national is a partner in a U.S. business.
In some state jurisdictions, the ITIN substitutes for the SSN when obtaining a driver’s license, particularly in states such as California, New York, Illinois, and Washington. Rules vary by state and change frequently, so checking directly with the local Department of Motor Vehicles is essential before scheduling an appointment.
Common Mistakes and How to Avoid Them
The most common reason for rejection is the absence of an attached tax return when the applicant does not qualify for an exception. The second most frequent mistake is submitting notarized copies instead of originals or certified copies issued by the issuing authority. Third is incorrectly completing the field that justifies the reason for the application, selecting a category that does not match the taxpayer’s actual situation.
Foreign nationals also commonly confuse the ITIN with other U.S. identifiers. The EIN identifies businesses, the SSN identifies authorized workers, and the ATIN covers children being adopted through a domestic adoption process. Each number has its own rules and they are not interchangeable.
Tax Implications for Brazilian Residents
Brazil and the United States do not have a tax treaty, but both countries recognize foreign tax credits for taxes paid abroad within legal limits. Brazilians who obtain an ITIN to file U.S. taxes on rental income or capital gains can generally offset the amount paid in the United States against the tax owed in Brazil, in accordance with the rules of the carnê-leão withholding system and the annual tax adjustment return. Full documentation of the U.S. tax payment must be kept for at least five years for verification purposes with the Brazilian tax authority (Receita Federal).
Victoria Harper
Editor-in-Chief
Leading journalism and editorial content at Visto n’ Visa, Victoria helps make immigration topics clear, trustworthy, and easy to understand. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.
