Can an ITIN be used to legally work or is it only for tax filing purposes in 2025?
Executive summary
An ITIN is issued by the IRS solely for federal tax processing and does not by itself authorize employment in the United States; the IRS and multiple legal and nonprofit sources state that an ITIN “creates no inference” about work authorization and “does not authorize a person to work in the U.S.” [1] [2] [3]. Employers must rely on work-authorized Social Security numbers and Form I-9 verification — hiring someone with only an ITIN risks penalties for the employer and does not give the worker legal work status [4] [1].
1. What an ITIN is — a tax tool, not a work permit
The Internal Revenue Service issues a nine-digit Individual Taxpayer Identification Number only for federal tax purposes to people who are not eligible for Social Security numbers; the IRS explicitly says an ITIN is for tax filing and does not authorize work, provide Social Security benefits, or create any inference about immigration or employment status [1] [2].
2. What the practical effects are for people who hold ITINs
Holding an ITIN lets someone file U.S. tax returns, claim certain tax benefits where permitted, and comply with federal filing requirements; it does not make that person eligible to complete employment verification (Form I-9) or to be employed legally in the United States absent separate work authorization [1] [4] [3].
3. Employer responsibilities and risks
Employers must verify employment eligibility using Form I-9 and acceptable documents, normally tied to Social Security numbers and immigration work authorization. Hiring a worker who presents only an ITIN and no work authorization exposes the employer to fines and enforcement risk because the ITIN does not satisfy I-9 requirements or prove lawful right to work [4].
4. Common misunderstandings and where they come from
Because ITINs look like SSNs and are used on pay and tax paperwork, some assume ITIN = permission to work. Multiple tax-advice and university guidance pages emphasize the narrow scope of ITINs: they are solely for filing taxes and cannot be used to claim the Earned Income Tax Credit or to access Social Security benefits — further evidence the number is not a work credential [5] [6] [2].
5. Exceptions and adjacent facts you should know
Available sources do not mention any scenario in which an ITIN by itself authorizes employment; instead they note that if someone later obtains lawful work authorization and an SSN (for example after an immigration status change), the SSN replaces the ITIN for tax and employment purposes [7] [6]. The Child Tax Credit and other benefits have temporary ID rules through 2025 that may affect whether ITINs can be used for certain credits in specific years; for 2026 policy changes are projected unless Congress acts [8].
6. How ITIN status affects eligibility for credits and benefits
Tax and nonprofit sources stress that ITIN filers are ineligible for some tax benefits tied to employment-authorized SSNs: for example, the Earned Income Tax Credit requires SSNs valid for employment and cannot be claimed with an ITIN, and children claimed for certain credits had special SSN/ITIN rules through 2025 [9] [8] [2].
7. Renewals, expirations and administrative consequences
ITINs expire if unused for three consecutive tax years or under other IRS rules; an expired ITIN can block access to tax benefits and refund processing, but the expiration never converts an ITIN into a work authorization document — renewal restores tax-processing utility only [5] [10].
8. Competing voices and implicit agendas in the coverage
Government sources (IRS) and nonprofit legal groups (NILC) consistently present the ITIN as a tax-only identifier [1] [3]. Tax-prep firms, universities, and payroll advisors reiterate the same limitation while emphasizing compliance and avoidance of penalties [6] [5] [11]. Advocacy organizations stress that ITIN availability helps undocumented people meet tax obligations — their framing highlights access and civic compliance rather than employment rights [3].
9. Bottom line for someone in 2025 considering work
If you have an ITIN and no SSN or separate immigration work authorization, you do not have legal authorization to work in the U.S.; you must obtain appropriate employment authorization and an SSN to be legally employed and to meet Form I-9 requirements [1] [4] [2]. Available sources do not mention any legal change in 2025 that allows ITINs to serve as employment authorization [4] [1].
Limitations: this analysis relies on the cited IRS, legal‑aid, payroll and tax-preparation sources compiled above; it does not attempt to interpret individual immigration cases or predict future legislation beyond noting scheduled tax-law expirations referenced in the sources [8].