ITIN in the United States: what it is, what it is for, and how to apply step by step (Form W-7)
Many Dominicans and Latinos in the United States work, run businesses, or have family here without having a Social Security number (SSN). For them there is the ITIN: the number that lets you comply with federal taxes without having work authorization. In this guide we explain what it is, what it is not, and how to apply for it step by step using the IRS Form W-7.
What is the ITIN?
The ITIN (Individual Taxpayer Identification Number) is a nine-digit tax processing number — it always begins with the number 9 — issued by the Internal Revenue Service (IRS) to people who need to file federal taxes in the United States but do not have, and cannot obtain, an SSN. The IRS issues it regardless of the person's immigration status, because both residents and nonresidents can have tax obligations in this country.
What the ITIN is NOT
It is important to be clear from the start: the ITIN does not authorize you to work in the United States, it does not grant or change any immigration status, it does not replace the Social Security number, and it does not entitle you to Social Security benefits or to the Earned Income Tax Credit (EITC). It is solely a tool for complying with the IRS. Filing taxes with an ITIN also builds a tax history that many people use as evidence of their presence and responsibility in this country.
Who needs one?
You need an ITIN if you must file a federal tax return and you are not eligible for an SSN: for example, if you work or own a business and earn income in the United States; if you are the spouse or dependent of a U.S. citizen, resident, or visa holder and are included on a return; if you claim tax treaty benefits; or if you have rental or investment income in the country. Many financial institutions also accept the ITIN to open bank accounts, although policies vary from bank to bank: ask yours first. And one key point: if you already have, or can obtain, an SSN, you should not apply for an ITIN.
Step 1: Complete Form W-7
The application is made with IRS Form W-7 (there is also a Spanish version, Form W-7(SP)), available free at irs.gov. In most cases, the W-7 must be accompanied by the federal tax return (for example, Form 1040) on which the number will be used, unless you qualify for one of the exceptions described in the form's instructions. Write your name exactly as it appears on your documents: name errors or incomplete information are the most common cause of rejection.
Step 2: Gather your identity documents
The IRS requires original documents or certified copies issued by the agency that issued them; note that an ordinary notarized copy is not the same as a certified copy and can be rejected. A valid passport is the only document that by itself proves both your identity and your foreign status. If you do not have a passport, you will need at least two documents from the IRS's official list, such as your country's national identity document and your birth certificate.
Step 3: Choose how to submit your application
By mail. Send the W-7, your tax return, and your documents to: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. The IRS returns the original documents by mail after processing them.
Through a Certifying Acceptance Agent (CAA). These are professionals authorized by the IRS who verify your documents in person and submit certified copies, so you do not have to part with your passport. The IRS maintains a directory of authorized agents on its website.
At an IRS Taxpayer Assistance Center (TAC). Certain designated centers verify your documents in person; the service is by appointment only. Confirm beforehand that the center in your area offers ITIN services.
Cost and processing times
Applying for an ITIN with the IRS is free: the IRS does not charge to process Form W-7. A CAA may charge for its professional service, and that price varies, so ask for the total cost before hiring one. Under normal conditions, the IRS takes about seven weeks to notify you of the result, and nine to eleven weeks during peak tax season (January 15 through April 30) or if you apply from abroad. The response arrives by mail, in an official notice with your assigned number.
Expiration and renewal
An ITIN does not last forever: it expires if it is not used on a federal tax return for three consecutive years (the expiration takes effect on December 31 of the third year). To renew it, you use the same Form W-7, checking the renewal box, with updated identity documents; for a renewal you do not need to attach a tax return if you are not filing at that time. Renewal keeps the same number: the IRS does not issue a new one.
Watch out for scams
No one can sell you an ITIN or 'guarantee' its approval: the number is issued only by the IRS, and the form is free. Be wary of anyone who charges you for the form itself, asks you to pay the IRS procedure in cash or with gift cards, or offers you a number 'on the spot'. If you need help, use the IRS's official agent directory or visit a TAC. And remember: filing your taxes with an ITIN, year after year, is one of the strongest ways to demonstrate roots and responsibility in the United States.
Photo: Archivo A Lo Claro
Source: Internal Revenue Service (IRS), 'Individual Taxpayer Identification Number' and Instructions for Form W-7, at irs.gov, consulted in October 2026.