Individual Taxpayer Identification Number (ITIN): Here’s What You Should Know

At Pollack, Pollack, Isaac & DeCicco, we understand how important it is for everyone, regardless of immigration status, to stay compliant with U.S. tax laws. If you don’t have a Social Security number (SSN), you may still need to file taxes, and that’s where the Individual Taxpayer Identification Number (ITIN) comes in.

What Is an ITIN?

An ITIN is a tax processing number issued by the Internal Revenue Service (IRS). It was created in July 1996 for people, including undocumented immigrants, who are required to file taxes but are not eligible for an SSN.

• An ITIN is a nine-digit number that always begins with a 9.
• It is formatted like an SSN (e.g., 9XX-XX-XXXX).
• It is used only for tax purposes.

Who Has an ITIN?

Many people who do not qualify for a social security number use an ITIN to comply with tax laws. This includes:

• Undocumented immigrants living and working in the U.S.
• Foreign nationals who meet the “substantial presence” test and must file taxes.
• Students, professors, and researchers in the U.S. who don’t qualify for an SSN.
• Dependents or spouses of U.S. citizens or lawful permanent residents.
• Dependents or spouses of foreign nationals with temporary visas.

What an ITIN Does and Doesn’t Do

An ITIN does NOT:

• Provide legal immigration status.
• Authorize someone to work in the U.S.
• Count as proof of work authorization for employment (e.g., Form I-9).

However, an ITIN does allow people without SSNs to pay taxes and file tax returns, which can be helpful for a variety of future immigration or financial needs.

ITIN Holders Pay Taxes

According to the IRS, in 2022:

• 8 million tax returns were filed with an ITIN.
• These filers reported $14.4 billion in taxable income.
• They paid about $6.5 billion in Social Security and Medicare taxes.

Despite paying taxes, ITIN holders do not qualify for all tax benefits, such as Social Security payments or the Earned Income Tax Credit (EITC). However, if an ITIN holder later becomes eligible for Social Security (e.g., through permanent residency), earnings reported under the ITIN may count toward their future benefits.

Tax Credits for ITIN Holders

An ITIN holder may claim the Child Tax Credit (CTC) if their child has a valid SSN for employment in the U.S.

• For 2024, the CTC is worth up to $2,000 per qualifying child, with up to $1,700 refundable.
• If a child does not have an SSN, the CTC cannot be claimed.
• Instead, a $500 non-refundable Credit for Other Dependents may be available.

Important: Under the Tax Cuts and Jobs Act of 2018, eligibility for these credits changed. If Congress does not act, previous rules (which allowed children with ITINs to qualify for the CTC) will return in 2026.

Other Uses for an ITIN

Having an ITIN may also help with:

• Opening a bank account that earns interest.
• Getting a driver’s license or state ID in some states.
• Providing proof of residency, filing tax returns can help document how long someone has been in the U.S.

Is the ITIN Used to Track Undocumented Immigrants?

The IRS protects taxpayer privacy. Under Section 6103 of the Internal Revenue Code, the IRS generally cannot share your personal information with other government agencies, except in limited, specific circumstances involving criminal investigations—not immigration enforcement.

However, on April 7, 2025, an agreement was made between the IRS and ICE to share information in cases involving individuals with a final order of removal and where non-tax criminal violations are being investigated. The agreement only allows limited data sharing, and several legal challenges are still ongoing.

If you have questions about how this affects you, our legal team at PPID can help you understand your rights and options.

How to Apply for an ITIN

To apply, you must complete IRS Form W-7 and submit it with your tax return. You’ll also need to provide documentation to verify your identity and foreign status. There are three main ways to apply:

• By Mail: Submit Form W-7, your tax return, and original (or certified) identity documents.
• With an Acceptance Agent (AA): They help with the application but must still send your original documents to the IRS.
• With a Certifying Acceptance Agent (CAA): They are authorized to verify your documents—so you can keep your originals.
• In Person at a Taxpayer Assistance Center (TAC): Your documents are verified, and you don’t have to mail them.

Once approved, your ITIN will be mailed to you. If you don’t use your ITIN on a federal tax return for three consecutive years, it will expire.

Have Questions? We Are Here to Help!

At PPID, we have helped thousands of clients understand their immigration options. Our experienced attorneys and legal professionals are here to answer your questions and guide you through every step of the process.

• Call us today at 212-233-8100
• Visit us at ppid.com
• Schedule your consultation and get the support you deserve.

For more information on ITINs please feel free to visit the American Immigration Council website below:

https://www.americanimmigrationcouncil.org

About The Author

Conrad E. Pollack

Conrad E. Pollack is the Managing Partner and Director of Immigration at Pollack, Pollack, Isaac & DeCicco, LLP. He graduated Magna Cum Laude from New York University and earned his J.D. from Brooklyn Law School. With over three decades of experience in immigration law, Conrad has helped countless clients achieve their American Dream. Under his leadership, PPID has expanded significantly, opening new offices in Peekskill and Brooklyn, NY. He is a member of the American Immigration Lawyers Association and has been recognized for his professional excellence with numerous awards and distinctions. Education: Magna Cum Laude graduate from New York University; J.D. from Brooklyn Law School. Awards: Recipient of numerous professional excellence awards. Memberships: Active member of the American Immigration Lawyers Association.

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