Last updated: October 4, 2026
In short: An ITIN (Individual Taxpayer Identification Number) lets you file U.S. taxes when you can't get a Social Security number. You apply or renew with IRS Form W-7, usually sent with your tax return and your identity documents. Hillside Accounting Services prepares the W-7 with your return at 167-13 Hillside Ave, Jamaica, Queens, checks your documents against the IRS list, and explains each step in English or Bengali (Bangla).
Who Needs an ITIN
You need an ITIN if you must file a U.S. federal return, or are listed on one, and aren't eligible for a Social Security number. That includes many new arrivals, nonresidents with U.S. income, and spouses and dependents of taxpayers. A spouse or dependent can get one only if they're claimed for a tax benefit that allows an ITIN, such as a joint return, head of household status, the child and dependent care credit or the $500 credit for other dependents. An ITIN is a tax number only: it doesn't authorize work or change immigration status. Once you get a Social Security number, stop using the ITIN.
How We Handle a New ITIN or a Renewal
- Check whether you need one. We confirm whether you, your spouse or your dependents need a new ITIN, a renewal, or nothing at all.
- Prepare Form W-7 with your return. The W-7 generally goes in with your federal return, unless an exception in the W-7 instructions applies.
- Check your documents. The IRS accepts 13 types of identity documents, originals or copies certified by the issuing agency. A passport is the only one that proves identity and foreign status by itself.
- Choose how to submit them. Mail them with the application (the IRS returns originals within about 60 days), have them verified by an IRS Certifying Acceptance Agent, or take them to an IRS Taxpayer Assistance Center by appointment at 844-545-5640. For dependents, an acceptance agent can verify only the passport and civil birth certificate.
- Follow up. The IRS says processing takes about seven weeks, or nine to eleven weeks between January 15 and April 30. We help you read any IRS letter about the application.
ITINs Expiring in 2026
An ITIN expires on December 31 after three tax years in a row in which it wasn't used on a federal return, so an ITIN not used for 2023, 2024 or 2025 expires on December 31, 2026. Renew only when the ITIN will be on a federal return, usually by sending the W-7 with your 2026 return in early 2027. Filing with an expired ITIN can delay processing and mean you can't claim certain credits until it's renewed. Read more in which ITINs expire in 2026, and how to renew.
What an ITIN Family Can Claim in 2026
An ITIN still works for filing and paying tax, the $500 credit for other dependents, an IRS Identity Protection PIN and New York's Empire State Child Credit. The Child Tax Credit, the Earned Income Tax Credit, the education credits and the new tips, overtime and senior deductions need a Social Security number that's valid for work. Our checklist for immigrants has the full list, and immigrant-friendly tax help covers first-year returns and income from abroad.
Common Questions
Who needs an ITIN?
People who have to file a U.S. tax return, or who are listed on one as a spouse or dependent, but can't get a Social Security number. An ITIN is a tax number only; it doesn't give work authorization or immigration status.
Does my ITIN expire in 2026?
It expires on December 31, 2026 if it wasn't used on any federal return for 2023, 2024 or 2025. ITINs issued before 2013 that were never renewed have already expired. Our post on which ITINs expire in 2026 has the details.
How long does an ITIN take?
The IRS says about seven weeks, or nine to eleven weeks if you apply between January 15 and April 30 or from outside the United States.
Do I have to mail my passport to the IRS?
Not necessarily. You can mail originals or certified copies, which the IRS returns within about 60 days, or have your documents verified in person by an IRS Certifying Acceptance Agent or at an IRS Taxpayer Assistance Center by appointment.
Sources
Checked October 4, 2026.
- IRS: Individual Taxpayer Identification Number (ITIN)
- IRS Topic 857, ITIN, updated September 24, 2026
- IRS: how to renew an ITIN, updated November 17, 2025
- IRS: how to apply for an ITIN, updated February 22, 2026
- IRS instructions for Form W-7, revised December 2024
- IRS: ITIN acceptance agent program, updated April 30, 2026