The first step in filing income taxes as an undocumented immigrant is filling out your federal income tax return. You will later attach it to your application for an Individual Taxpayer Identification Number (ITIN) (see below).

You may be able to get help filling out your federal income tax return.

The second step is applying for an ITIN.

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is issued by the Internal Revenue Service (IRS). An ITIN is a number given to for someone who cannot get a Social Security Number (SSN) and needs to file taxes. ITINs are only used for tax reporting. They have no other purpose.

If you have an ITIN from the IRS, you may use it in place of an SSN on your federal and state income tax returns.

Applying for an ITIN will not affect your immigration status. The IRS will not turn you in for applying for an ITIN if you are unlawfully in the U.S. The government wants you to pay taxes and will not punish you for trying to get an ITIN.

When to apply for an ITIN

As soon as you have completed your federal income tax return, you should apply for an ITIN. You can apply for an ITIN at any time, but you should apply before April 15th. This is to avoid penalties and interest on your income tax.

How to apply for an ITIN

You must fill out a Form W-7, Application for IRS Individual Taxpayer Identification Number. To get an ITIN, you will need to include documents that prove your identity and your foreign status.

Accepted forms of identification (ID) used to file for an ITIN include:

• Passport
• National ID card (must be current and show photo, name, address, date of birth, and expiration date)
• U.S. driver's license
• Civil birth certificate (required for dependents under 18 unless a passport is submitted)
• Foreign driver's license
• U.S. State ID card
• Foreign voter's registration card
• U.S. military ID card
• Foreign military ID card
• Visa issued by the U.S. Department of State
• U.S. Citizenship and Immigration Services (USCIS) photo ID
• Medical records (dependents only; under age 6)
• School records (dependents only; under age 14, under age 18 if a student)

Accepted proof of foreign status used to file for an ITIN includes:

• Passport
• National ID card (must be current and show photo, name, address, date of birth, and expiration date)
• Foreign civil birth certificate
• Foreign voter's registration card
• Foreign military ID card
• Visa issued by the U.S. Department of State
• U.S. Citizenship and Immigration Services (USCIS) photo ID
• Foreign medical records (dependents only; under age 6)
• Foreign school records (dependents only; under age 14, under age 18 if a student)

Getting help applying for an ITIN

• Call the IRS toll free at 1(800) 829-1040 to get information on what is required for an ITIN and to get help filing your income tax return;
• Visit one of the IRS Taxpayer Assistance Centers located throughout the U.S. that provide in-person help; or
• Meet with an ITIN Acceptance Agent. An ITIN Acceptance Agent is a person or business who is approved by the IRS to help with ITIN applications. They will review your ITIN documents and complete a certificate saying the information is accurate. They will then send your application and tax return to the IRS for processing. For a list of Acceptance Agents, see the IRS's Acceptance Agent Program site.

For more information, see General ITIN Information.

Getting a [no-lexicon]Child Tax Credit[/no-lexicon] with an ITIN

To qualify for the Child Tax Credit with an ITIN, your child must be a U.S. citizen, a U.S. national, or a U.S. resident. For more information, see Ten Facts about the Child Tax Credit.

Checking on your application after applying for an ITIN

If you are approved by the IRS, you should receive your ITIN within 7 weeks of the date you applied for it. If you do not receive your ITIN within 7 weeks, call the IRS and check the status of your application.

ITIN expiration dates

Generally, ITINs issued after December 31, 2012, do not expire as long as you file your taxes for 3 years in a row. Otherwise, the ITIN will expire at the end of the third year in a row. If your ITIN is expired, you must renew it before putting it on your tax forms.

ITINs issued in 2011 and 2012 will expire on January 1, 2020. ITINs issued in 2009 and 2010 will expire on January 1, 2019. ITINs issued in 2008 expired on January 1, 2018. All ITINs issued before 2008 expired on January 1, 2017. 

For more information, go to the IRS website.