How to File Taxes Without a Social Security Number

You can file a federal tax return without a Social Security number. What you need instead is an Individual Taxpayer Identification Number, or ITIN.

The part that trips people up is the order of operations: for a first-time application, you send Form W-7, your tax return, and your identity documents together, in one package. You can't file first and add the ITIN later.

How an ITIN lets you file without a Social Security number

An ITIN is an Individual Taxpayer Identification Number, a nine-digit number the Internal Revenue Service issues so people who have to file a federal tax return can do it without a Social Security number. It looks like an SSN and works like one on a tax form, but with one difference: every ITIN starts with the number 9.

The IRS provides ITINs to people who need to pay taxes but don’t qualify for SSNs, including:

• Undocumented immigrants who work in the U.S.
• International students or academics who have taxable scholarships or grants
• Foreign investors who earn dividends, rental income, or other kinds of passive income from U.S. sources
• People the IRS treats as resident or nonresident aliens (a tax classification, not an immigration one) who have U.S. income
• Spouses or dependents of resident aliens or nonresident alien visa holders, if they have taxable income

If you're eligible for a Social Security number, you can't get an ITIN. If you had no U.S. taxable income this year, you may still need one. Form W-7 instructions list exceptions for dependents, spouses, treaty claims, and a few other situations.

Read more >> Can Undocumented Immigrants Build Credit in the U.S.?

ITIN vs. SSN: Important Differences

ITINs and SSNs aren't interchangeable. An ITIN won't entitle you to Social Security benefits. And because the IRS issues ITINs regardless of immigration status, having one doesn't grant you legal status or work authorization. In fact, it doesn't change your status in either direction.

Weighing whether to file at all? It's a fair question, and not only for people without status. Whether the IRS can share taxpayer data with immigration authorities has been in and out of court since 2025. Immigrants Rising tracks where it currently stands. For what it means in your situation, talk to an immigration attorney. The Immigration Advocates Network lists free and low-cost providers by state.How to apply for an ITIN

Most people born in the U.S. receive Social Security numbers as newborns. However, if you need an ITIN, you won’t receive one automatically. You will need to apply for one by following three key steps.

Fill out Form W-7

The IRS form you’ll need to submit to apply for an ITIN is called Form W-7. It asks for your basic information, your foreign and U.S. mailing addresses, and why you need an ITIN.

The form also asks about the documentation you’re submitting to prove both your foreign status and your identity.

Gather your supporting documents

Documents submitted along with Form W-7 must prove who you are and that you're a foreign national, including a current passport.

A current passport is the only document that works on its own. It proves both your identity and your foreign status. Without one, you need two documents: one proving your identity, another proving your foreign status, and at least one showing your photo. The IRS lists all 13 it accepts, including a USCIS photo ID, a U.S. visa, a national ID card, a foreign voter's registration card, and a civil birth certificate.

The IRS only accepts original documents or copies certified by the issuing agency, and documents must be current as of the date you submit Form W-7. Notarized copies aren't accepted, but you may be able to request a certified copy at a U.S. embassy or consulate. Services vary by country, so make sure to call ahead.

Submit your application with your tax return

Submit the W-7 together with the federal tax return you need it for. You can mail the package or take it to someone who can check your documents in person and hand them back.

Expect to hear back from the IRS about your application within seven weeks. Allow nine to 11 weeks if you apply between January and April or from outside the U.S. The notice you get may assign your ITIN, ask for more information, or reject the application, so don't read a letter arriving as approval.

How to file your tax return with an ITIN application

You'll need to either apply in person or mail in your tax return the year you apply, because your W-7 and your return travel together. Once your ITIN is assigned, you can file electronically in future years like anybody else.

Apply in person and keep your documents

You don't have to mail your passport. Three kinds of in-person help can check your documents, hand them back at the end of the appointment, and then mail the package for you.

• Taxpayer Assistance Center with ITIN services. Not every center offers ITIN services, and you'll need an appointment, but you won't have to pay a fee to meet with somebody. The IRS notes it can take several weeks to get an appointment, so start before the filing deadline. Search for your nearest center by state.
• VITA site with ITIN services. More than 15 states have certifying acceptance agents on staff, and many will prepare your return for free if you qualify.
• Certifying acceptance agent. These agents are in the U.S. and abroad, which matters if you're applying from outside the country. CAAs charge, and fees vary, so ask what it costs before you book.

There's one limit on all three: They can't authenticate school or medical records for dependents. You must mail those in.

Note that a plain "acceptance agent" can help you complete the W-7 and mail your documents, but they can't authenticate them, so your originals still go to the IRS. Make sure you're booking with a certifying acceptance agent.

File by mail

Mail your W-7 form, tax return, and supporting documents by U.S. Postal Service or private delivery. Check the specific address for each mailing service with the IRS, because IRS routing addresses do move. Whatever mailing service you use, get proof of the mailing date. If you send it by private delivery service, ask the carrier how to get written proof.

You don't have to include a return envelope. But if you're sending originals, you're allowed to enclose a prepaid Express Mail or courier envelope, and the IRS will use it to send your documents back, which is worth it for a passport. Either way, your documents go to the address on line 2 of your Form W-7, and it can take up to 60 days. If it's been longer, call the IRS.

Does an ITIN ever expire?

You don’t have to apply for a new ITIN each time you file your taxes. But note that your ITIN expires if you don’t use it to file taxes for three consecutive years, according to the IRS.

If your ITIN was issued before 2013 and you've never renewed it, it's already expired. You'll need to renew it before it can be used on a return.

If your ITIN is set to expire soon, the IRS may send notice, but don't count on it. Check your filing history instead.

Bottom line

An ITIN lets you file, claim a refund if you're owed one, and build a record with the IRS. What it doesn't do is build a credit history. A tax return isn't reported to Equifax, Experian, or TransUnion, so you can file for years and still show up as having no credit file at all. That takes an account that reports.

Kikoff's Credit Account accepts an ITIN, requires no hard credit check to open, and reports your payments to all three bureaus. Plans start at $5 a month.