IRS Pub 1915 – IRS Forms, Instructions, Pubs 2026 – In today’s global economy, many individuals interact with the U.S. tax system without being eligible for a Social Security Number (SSN). That’s where the Individual Taxpayer Identification Number (ITIN) comes in. IRS Publication 1915, titled “Understanding Your IRS Individual Taxpayer Identification Number (ITIN),” serves as a comprehensive guide to help taxpayers navigate this essential tool. Whether you’re a nonresident alien filing a tax return, a dependent of a U.S. citizen, or someone claiming tax treaty benefits, this publication breaks down everything you need to know about ITINs. In this SEO-optimized article, we’ll explore the key aspects of IRS Pub 1915, drawing from official IRS sources to ensure accuracy and relevance as of 2026.
What Is an ITIN?
An ITIN is a nine-digit tax processing number issued by the Internal Revenue Service (IRS) for federal tax purposes only. It always begins with the number 9 and follows a format similar to an SSN (e.g., 9XX-XX-XXXX), with the fourth and fifth digits ranging from 50-65, 70-88, 90-92, or 94-99. Unlike an SSN, an ITIN does not authorize work in the U.S., provide eligibility for Social Security benefits, or change your immigration status. It’s strictly for individuals who need a U.S. taxpayer identification number but aren’t qualified for an SSN from the Social Security Administration (SSA).
Key points from IRS Pub 1915:
- ITINs are used solely for filing U.S. federal tax returns, claiming refunds, or fulfilling other tax-related obligations.
- They help the IRS track tax filings for non-U.S. citizens, resident aliens under the substantial presence test, and certain dependents.
Understanding the ITIN meaning is crucial for anyone dealing with U.S. taxes internationally, as it ensures compliance without overcomplicating your legal status.
Who Needs an ITIN?
Not everyone requires an ITIN, but it’s essential for specific groups ineligible for an SSN. According to IRS Pub 1915, you need an ITIN if you must furnish a taxpayer identification number (TIN) for U.S. federal tax purposes. This includes:
- Nonresident aliens filing a U.S. tax return (e.g., Form 1040-NR) or claiming a refund of over-withheld taxes.
- U.S. resident aliens (based on days present in the U.S.) who aren’t eligible for an SSN.
- Dependents or spouses of U.S. citizens or resident aliens, but only if they’re claimed for an allowable tax benefit (e.g., child tax credit, premium tax credit) or filing their own return.
- Nonresident alien students, professors, or researchers filing returns or claiming tax treaty benefits.
- Individuals subject to third-party withholding on passive income, wages, scholarships, gambling winnings, or mortgage interest.
- Foreign persons disposing of U.S. real property or needing to comply with Treasury Decision 9363.
Post-2017 Tax Cuts and Jobs Act (TCJA) changes suspended personal exemptions, so spouses and dependents generally need an ITIN only if they’re eligible for benefits like the American Opportunity Tax Credit (AOTC) or Child and Dependent Care Credit (CDCC). Undocumented aliens must also obtain an ITIN if required to file taxes.
For deceased taxpayers, an ITIN application requires noting “Deceased” on the form, along with the date of death and supporting documents like a death certificate.
How to Apply for an ITIN?
Applying for an ITIN involves submitting Form W-7 (Application for IRS Individual Taxpayer Identification Number) or its Spanish version, W-7(SP). IRS Pub 1915 outlines the step-by-step process:
- Complete Form W-7: Provide your name, mailing address, foreign address (if different), birth information, citizenship details, and reason for applying (boxes a-h).
- Attach a U.S. Federal Tax Return: Most applications require this (e.g., Form 1040 or 1040-NR), unless you qualify for one of five exceptions (e.g., third-party withholding on passive income or mortgage interest).
- Submit Supporting Documents: Include originals or certified copies proving identity and foreign status.
- Choose Submission Method:
- Mail to: IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 (or private delivery to 3651 S. IH 35, Stop 6090 AUSC, Austin, TX 78741-0000).
- In-person at an IRS Taxpayer Assistance Center (TAC) by appointment (call 844-545-5640).
- Through an IRS-authorized Certifying Acceptance Agent (CAA) or Acceptance Agent (AA), who can verify documents and may charge a fee.
Processing typically takes 7 weeks (up to 11 weeks during peak season, January 15 to April 30, or if applying from abroad). You cannot e-file a return with a new ITIN until the following tax year.
For dependents, a parent, guardian, or power of attorney can sign. If the applicant can’t sign, use a mark like “X” with a witness.
Required Documents for ITIN Application
IRS Pub 1915 emphasizes providing proof of identity and foreign status. Acceptable documents include:
| Document Type | Details |
|---|---|
| Passport | Preferred stand-alone document; include U.S. visa if required (not needed for Canada/Mexico addresses). Must show U.S. entry date for most dependents. |
| National ID Card | Foreign government-issued with name, photo, address, DOB, and expiration. |
| Driver’s License/State ID | U.S. or foreign-issued. |
| Birth Certificate | Required for dependents under 18 (unless passport provided); always current. |
| Medical/School Records | For dependents under 6 (medical) or under 24 if a student (school); must include specific details like provider/school info and be recent. |
| Other | USCIS photo ID, military ID, voter registration card, or visa. |
At least one document must have a recent photo (exceptions for young dependents). Include an SSA denial letter if you applied for but were ineligible for an SSN. For exceptions like scholarships or tax treaties, provide additional letters from institutions or withholding agents.
Originals are returned within 60 days (or immediately at TACs). Certified copies from the issuing agency are accepted; notarized copies only for military spouses/dependents overseas.
ITIN Renewal Process
If your ITIN hasn’t been used on a federal tax return for three consecutive years, it expires on December 31 of the third year. ITINs issued before 2013 that were never renewed are also expired. To renew:
- Submit a new Form W-7, checking “Renew an Existing ITIN” and entering your previous ITIN on Line 6f.
- Attach a tax return (unless an exception applies) and updated supporting documents.
- Mail to the same address as a new application.
Renew before filing to avoid delays in refunds or benefits. Family members can apply together on one Form W-7 if attaching the same return.
When Does an ITIN Expire?
Expiration occurs if the ITIN isn’t included on a U.S. federal tax return for three straight years. Pre-2013 ITINs require renewal if not previously done. Always check your ITIN status to ensure it’s active for tax purposes.
Common Misconceptions About ITINs
IRS Pub 1915 debunks several myths:
- An ITIN does not allow you to work legally in the U.S. or qualify for an SSN.
- It’s not valid for non-tax identification purposes.
- Spouses/dependents don’t always need an ITIN—only for allowable tax benefits or their own filings.
- You can’t e-file immediately with a new ITIN; wait until the next year.
- The IRS issues ITINs for free, but agents may charge fees.
- A U.S. visa isn’t always required; passports without entry dates may suffice for certain dependents from Canada or Mexico.
Download IRS Pub 1915
For the full details, download the latest version of IRS Publication 1915 directly from the official IRS website: https://www.irs.gov/pub/irs-pdf/p1915.pdf. This PDF (Rev. 12-2025) includes examples, checklists, and updates on allowable tax benefits.
Conclusion
IRS Pub 1915 is an invaluable resource for anyone needing to understand or obtain an ITIN. By following its guidelines, you can ensure smooth compliance with U.S. tax laws. If you’re unsure about your eligibility or application, consult the IRS website or a tax professional. Remember, staying informed with trusted sources like the IRS helps avoid common pitfalls and maximizes your tax benefits. For more on taxpayer identification numbers, visit the IRS TIN page.