Fact check: How does the IRS handle tax returns from individuals with no Social Security number?

1. What claimants consistently say — ITINs are the IRS’s substitute ID for tax filing

All three source clusters converge on a basic, consistent claim: when a taxpayer lacks and is ineligible for a Social Security number, the IRS issues an ITIN (Individual Taxpayer Identification Number) for federal tax purposes only. The Instruction materials and explanatory pages repeatedly frame the ITIN as a nine‑digit identifier the IRS uses to process tax returns for taxpayers, spouses, and dependents who cannot obtain an SSN ^{[1] [2]}. This claim appears as the foundational fact across instruction sets and public guidance: an ITIN’s primary and explicit purpose is tax administration, not benefits or immigration change ^{[3] [5]}.

2. How to get one — Form W‑7, documents, and submission pathways

Sources describe a unified application mechanism: individuals complete Form W‑7 and must provide supporting documentation that proves identity and foreign status, then submit the W‑7 with their federal tax return unless an exception applies. The IRS instructions detail acceptable documents and procedures for applying by mail, in person through IRS Taxpayer Assistance Centers, or via IRS‑authorized acceptance agents ^{[2] [5]}. The guidance emphasizes that a W‑7 can be used both for initial applications and for renewing an expired ITIN, and that the USAGov summary reiterates this federal instruction set ^[6]. These documents form the administrative workflow the IRS expects taxpayers to follow.

3. What the ITIN does not do — limits the IRS makes explicit

Multiple sources explicitly state critical limits: an ITIN does not entitle recipients to Social Security benefits, does not grant work authorization, and does not change immigration status. The IRS and explanatory pages reiterate these restrictions to prevent conflation between tax identification and other federal benefits or legal privileges ^{[3] [4]}. The Instruction sets and FAQs also note tax‑credit eligibility differences: certain credits like the Earned Income Tax Credit (EITC) are not available to ITIN holders, while other credits may be available depending on circumstances — the guidance specifies which credits apply, aiming to avoid taxpayer confusion ^[5].

4. Timing, expiration, and renewal — practical rules taxpayers must watch

The guidance provides operational timelines: the IRS typically issues an ITIN after processing a W‑7 and accompanying tax return, and resource notes indicate processing timeframes such as an approximate seven‑week turnaround under typical conditions ^[7]. ITINs expire if not used on a federal tax return for three consecutive years, and the IRS requires renewal via a new Form W‑7 for expired or soon‑to‑expire ITINs ^{[7] [5]}. The instructions and public‑facing pages emphasize proactive renewal to avoid rejected returns or processing delays, linking administrative practice directly to taxpayer compliance obligations ^{[2] [6]}.

5. Points of emphasis and common misunderstandings flagged by sources

The materials underscore recurrent misunderstandings: taxpayers sometimes presume an ITIN is a pathway to work authorization or Social Security benefits, or that it confers immigration advantages; the IRS instruction and explanatory pages repeatedly correct these errors by restating the ITIN’s narrow tax role ^{[3] [4]}. Similarly, users may not realize that some tax credits are restricted for ITIN holders; source instructions draw fine distinctions among credits and eligibility to reduce erroneous claims and help practitioners advise clients accurately ^[5]. The public guides and IRS instructions are clearly trying to shape expectations to minimize misuse or unrealistic assumptions.

6. Where the sources align and where small differences appear — a dated comparison

All documents present a cohesive policy picture: ITINs replace SSNs for tax filing when SSNs are unavailable, require Form W‑7 and supporting documents, and carry explicit limitations. Minor variations appear in detail emphasis and dated guidance: the Instructions for Form W‑7 carry revision dates into late 2024 ^[2], while consumer‑oriented explainers repeat similar claims with concise timelines and user‑friendly phrasing dated into 2025 ^{[7] [6]}. The consistent line across publication dates is unchanged policy substance; the most recent items refine processing cadence and renewal guidance, reinforcing that taxpayers should consult the current W‑7 instructions to capture any procedural updates ^{[2] [6]}.