Clear, direct answers to the most-asked questions about ITINs — updated for 2026.
An ITIN (Individual Taxpayer Identification Number) is a 9-digit IRS-issued number for people who earn US income but are not eligible for a Social Security Number. Foreign freelancers, non-resident investors, and anyone with US tax obligations needs one.
The IRS created the ITIN in 1996 to make sure everyone with a US tax obligation could comply — regardless of immigration status. An ITIN looks like a Social Security Number (format: 9XX-XX-XXXX) but is strictly for tax filing.
It does not authorize work in the United States, grant Social Security benefits, or affect immigration status in any way.
Specifically, you need an ITIN if you are:
The IRS processes ITIN applications year-round, but the fastest path is through an IRS-authorized Certified Acceptance Agent like ITIN Plus. CAAs can certify your documents and submit your application directly, which avoids the delays of mailing original passports to the IRS.
Once the IRS issues your ITIN, you will receive it by mail at the address on your W-7 form.
While you can theoretically apply on your own for free by mailing Form W-7 and your original passport to the IRS, most people use a CAA to avoid the risk of losing original documents and to get expert guidance on their specific situation.
The $99 fee at ITIN Plus covers document certification, W-7 preparation, IRS submission, and status tracking until your ITIN arrives.
When you sign up as a non-US freelancer on Upwork, you complete a W-8BEN form to certify your foreign status. If your country has a US tax treaty (most do), you can claim a reduced or 0% withholding rate — but only if you have a US ITIN or your country's own TIN is accepted.
Without an ITIN and a valid tax treaty claim, Upwork withholds 30% of every payment you receive from US clients. Getting an ITIN pays for itself quickly if you earn regularly on the platform.
The ITIN program exists precisely because many people need to file US taxes but cannot get an SSN. There is no SSN requirement to apply for an ITIN.
If you have an ITIN and later become eligible for a Social Security Number (for example, if you receive a work visa), you should use your SSN for all future filings. The IRS will retire your ITIN once your SSN is assigned.
The IRS accepts 13 types of documents, but a passport is the only document you can use on its own. All other documents must be submitted in combination. Common combinations include:
When you use a Certified Acceptance Agent, they review and certify your documents in person or via video — so you do not mail originals to the IRS.
To check if your ITIN is expired, look at the middle two digits (the "middle digits"). The following ranges have all expired as part of the IRS's rolling expiration program: 70–88, and 90–99.
To renew, submit a new Form W-7 with the renewal box checked. You do not need to attach a new tax return when renewing — but you do need to provide certified identity documents again.
Having a US bank account can significantly simplify receiving payments from US platforms and clients. Requirements vary by bank, but most will ask for:
For fully online business banking without a US address, Mercury and Relay are popular options that accept ITIN holders.
Both are 9-digit numbers in the same XXX-XX-XXXX format, but the similarities end there. An SSN is issued by the Social Security Administration and is tied to employment authorization and social benefits. An ITIN is issued by the IRS and exists solely for tax filing purposes.
Key things you cannot do with an ITIN: work legally in the US, collect Social Security benefits, claim the Earned Income Tax Credit.
Your country of residence or citizenship does not matter. As long as you have a US tax filing requirement — or you need an ITIN to claim a treaty benefit or conduct specific US financial activity — you are eligible to apply.
ITIN Plus serves clients from over 50 countries including India, the UAE, the UK, Canada, Pakistan, Nigeria, the Philippines, and more.
The CAA program exists so that ITIN applicants do not have to mail their original passport to the IRS (which can take months and carries the risk of loss). Instead, a CAA examines your documents, certifies them as authentic, and includes a certification form (W-7 COA) with your application.
ITIN Plus is an IRS-authorized CAA service. We can verify your documents remotely and submit your application directly to the IRS.
Amazon's marketplace requires all sellers to complete tax interviews. For non-US sellers, this means submitting a W-8 form. An ITIN on your W-8BEN lets you claim any applicable US tax treaty exemption for your country.
Without an ITIN, Amazon and Etsy are required by the IRS to withhold 30% of your sales proceeds. The process is the same on other platforms like Shutterstock, Teachable, Gumroad, and similar services.
The most practical path for applicants outside the US is using a CAA. Alternatives include applying through a US embassy or consulate (limited locations and availability) or mailing your original passport to the IRS (risky and slow).
ITIN Plus specializes in remote ITIN applications. You submit scans of your documents and we handle certification and IRS submission — from anywhere in the world.
If you form a US LLC as a foreign national, your LLC needs an EIN (Employer Identification Number) for business taxes, banking, and contracts. You personally may need an ITIN to file your individual US tax return (Form 1040-NR) reporting your share of the LLC's income.
ITIN Plus offers both ITIN ($99) and EIN ($50) application services for foreign nationals.
The IRS's confidentiality rules under Internal Revenue Code Section 6103 prohibit sharing tax return information — including ITIN applications — with other government agencies for non-tax purposes.
Many undocumented individuals living in the US use ITINs to file taxes and stay in compliance with US tax law. The IRS explicitly designed the ITIN system to be immigration-neutral.
The IRS does not have an online portal for checking ITIN status. The only way to get a status update is by phone. Best times to call are early morning (8–9 AM local time) or mid-week to avoid long hold times.
If you applied through ITIN Plus, we proactively follow up with the IRS and notify you when your ITIN is issued — you do not need to call yourself.
US payment processors are required by the IRS to issue Form 1099-K to accounts that receive over $600 in payments per year. If you are a non-US person and cannot provide an SSN, an ITIN satisfies this requirement.
Without a valid US tax ID, platforms may hold payments or limit withdrawals until you provide the required information. An ITIN resolves this and also allows you to properly complete your W-8BEN for treaty claims.
To renew on your own, complete a new W-7, write "Renewal" in the box asking why you need an ITIN, and either mail your original passport to the IRS or get a CAA to certify your documents.
ITIN Plus renews ITINs for $99 — same price as a new application. We certify your documents and submit to the IRS so you do not risk losing your passport in the mail.
The 30% backup withholding rate applies to payments made to foreign persons who do not provide a valid W-8 with a taxpayer ID. This means for every $1,000 you earn from a US client, platform, or employer, $300 goes to the IRS.
With an ITIN, you can file the proper tax returns and — depending on your country's tax treaty — potentially claim a refund of withheld amounts or reduce future withholding to 0%. The ITIN pays for itself rapidly in most cases.
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