How can undocumented workers obtain an ITIN and when did IRS start issuing ITINs?
Executive summary
An Individual Taxpayer Identification Number (ITIN) is a nine‑digit IRS tax processing number created in July 1996 to allow people who are not eligible for Social Security numbers to comply with U.S. tax law, including many undocumented immigrants [1]. Undocumented workers obtain ITINs by submitting IRS Form W‑7 with a qualifying federal tax purpose, required supporting identity and foreign‑status documents, and a completed tax return (with limited exceptions), using in‑person or mail channels and sometimes a Certified Acceptance Agent or IRS Taxpayer Assistance Center to verify documents; ITINs do not confer work authorization or immigration status [2] [3] [4] [5] [6] [7].
1. What the ITIN is and when the IRS began issuing them
The ITIN is strictly a tax processing number—formatted like an SSN and always beginning with a nine—issued so people who cannot obtain Social Security numbers can file and pay federal taxes; the program began in July 1996 when the IRS created the ITIN to allow foreign nationals and others ineligible for an SSN to comply with U.S. tax laws [1] [8]. The IRS uses ITINs solely for federal tax purposes and emphasizes they are not a form of work authorization or proof of immigration status [9] [7].
2. Who among undocumented workers is eligible
Any individual who is not eligible for a Social Security number but has a federal tax purpose—such as owing tax, being claimed as a dependent, or filing a tax return—can apply for an ITIN regardless of immigration status, which includes many undocumented workers and their dependents [9] [10] [8]. The IRS and advocacy groups note some lawfully present non‑SSN holders also use ITINs (for example certain visa holders or survivors with tax obligations), so eligibility is defined by SSN ineligibility plus a federal tax purpose [8].
3. How to apply: the procedural steps
Applicants use Form W‑7 to apply or renew an ITIN and should attach a complete tax return unless a specific exception applies; the instructions and Form W‑7 are the starting point [2] [3]. The common routes are mailing the W‑7 and original or certified documents to the IRS, applying in person at an IRS Taxpayer Assistance Center that offers document authentication, or working with an Acceptance Agent or Certified Acceptance Agent who can verify identity documents and forward the application [4] [6] [11]. When filing a tax return with applicants listed, leave the SSN field blank for each ITIN applicant so the IRS can write in assigned ITINs and process the return [3].
4. Required documents, processing time, and renewal rules
Supporting documents must prove identity and foreign status—typically a passport or a combination of documents that show name, photograph, and foreign status—and some supporting evidence (like school records or medical dates) must be within 12 months of application for certain dependents; if originals are needed for other uses, applying in person at a TAC or CAA is recommended because originals may otherwise be mailed to the IRS [4] [5]. Expect at minimum several weeks to months: advocacy guides and IRS materials advise allowing about seven weeks or a minimum of two months for processing, and the IRS sends CP565 notices assigning ITINs or CP566 if more information is needed [12] [11] [3]. ITINs expire and require renewal under IRS rules; filing with an expired ITIN can affect refunds or credits [12].
5. Limits, privacy considerations, and practical alternatives
An ITIN does not grant legal status or authorization to work and cannot substitute for an SSN if an individual becomes eligible for one; those who obtain an SSN (for example via work authorization) should stop using or renewing an ITIN [6] [7]. Applicants should be aware of a past data‑sharing agreement between the IRS and DHS that has raised privacy concerns—legal aid groups recommend consultation with an immigration lawyer about specific risks when filing [13]. For some business activities, an ITIN can enable independent contracting, opening certain bank accounts, or obtaining an EIN for a business, but policy advocates emphasize its limits and the need for trusted preparers to avoid fraud [7] [14] [11].
6. Bottom line
The ITIN program, launched by the IRS in July 1996, provides a lawful pathway for undocumented workers to report income and file tax returns by submitting Form W‑7, a qualifying tax return or exception, and identity/foreign‑status documents through mail, TAC, or an Acceptance Agent; applicants must weigh processing timelines, renewal rules, privacy considerations, and the fact that an ITIN never equals authorization to work or immigration status [1] [2] [4] [12] [6].