What Is an ITIN and Who Needs One?
By OG Multiservices Team · September 03, 2026
What Is an ITIN?
An ITIN (Individual Taxpayer Identification Number) is a tax identification number issued by the IRS to certain individuals who need a U.S. taxpayer identification number for federal tax purposes but do not have and are not eligible to obtain a Social Security Number (SSN).
An ITIN begins with the number 9 and is primarily used to meet U.S. federal tax obligations.
Who May Need an ITIN?
Depending on the circumstances, an ITIN may be needed by:
- Individuals who need to file a U.S. tax return but are not eligible for an SSN.
- Certain spouses or dependents.
- Some resident or nonresident aliens with U.S. tax filing requirements.
- Individuals who qualify under certain IRS exceptions.
Having an ITIN does not provide immigration status or authorization to work in the United States.
What Do I Need to Apply?
An ITIN application generally requires Form W-7 along with documentation that establishes the applicant's identity and foreign status.
A passport is particularly useful because, when it meets IRS requirements, it can establish both identity and foreign status.
Additional documentation may be required in certain situations, especially for dependents.
Do I Have to Send My Original Passport to the IRS?
Not necessarily.
One option is to apply through an IRS-authorized Certifying Acceptance Agent (CAA).
A CAA can review and authenticate certain documents permitted by the IRS, which can help applicants avoid mailing certain original identification documents with their ITIN application.
What If My ITIN Has Expired?
An ITIN may expire if it has not been used on a U.S. federal tax return for three consecutive tax years.
If you need to use an expired ITIN on a federal tax return again, you may need to renew it.
Need to Apply for or Renew an ITIN?
OG Multiservices LLC provides assistance with ITIN applications and renewals, including Form W-7 preparation and review of the required supporting documentation.
We can review your situation and help determine the appropriate documentation before your application is submitted.
Contact OG Multiservices LLC to get started with your ITIN application or renewal.
Need help with your ITIN?