ITIN (Individual Taxpayer Identification Number) is a 9-digit tax number issued by the IRS to individuals who need to file taxes in the USA but do not qualify for an SSN. The format is similar to SSN: 9XX-XX-XXXX — it always starts with the digit 9.
Who Needs an ITIN
ITIN is for individuals who MUST file taxes in the USA but do not have the right to an SSN:
- Non-resident aliens with income from U.S. sources (rental income, dividends, royalties)
- Spouse/child of a U.S. citizen or Green Card holder — when reported as a "dependent" on the tax return
- Individuals on non-working visas (tourists, F-2, J-2) with tax obligations
- Undocumented immigrants who want to file taxes (yes — it is possible and often worthwhile)
- Foreign students without work authorization, with scholarships taxable in the USA
- Investors from Poland with rental properties in the USA
What ITIN Does NOT Provide
This is ABSOLUTELY crucial — ITIN is only a number for tax purposes. IT IS NOT a substitute for an SSN:
- ❌ DOES NOT grant the right to work in the USA
- ❌ DOES NOT provide legal status or a Green Card
- ❌ DOES NOT qualify for Social Security benefits (pensions, disability)
- ❌ DOES NOT qualify for the Earned Income Tax Credit (EITC)
- ❌ IS NOT an identity proof for most state agencies
What it does provide:
- ✅ Ability to file a tax return (Form 1040 / 1040-NR)
- ✅ Ability to open a bank account in the USA (most banks accept ITIN instead of SSN)
- ✅ Ability to build credit history (some card issuers accept ITIN: American Express, Capital One — see [[credit-score-w-usa-jak-budowac-od-zera]])
- ✅ Child Tax Credit (CTC) — partially, under certain conditions
- ✅ Acceptance by the state tax office for filings
Is It Worth It If I Don't Have Papers?
Yes — in many cases, yes. Reasons:
- Builds a tax history — if you apply for legalization in the future (e.g., small reform, marriage), a history of paying taxes is a strong argument
- Bank account — you can deposit your salary, save, and avoid carrying cash
- Credit card — start building credit (crucial for housing, cars, business)
- Tax refund — many work on 1099 and are still entitled to a refund
- IS NOT shared with ICE — the IRS has a legal "firewall", tax data is protected (Section 6103 IRC). In practice, the IRS does not share data with ICE.
NOTE: Legal situations may change. Consult with an immigration lawyer or experienced accountant before submitting your first tax return if you have doubts.
How to Obtain an ITIN — Step by Step
The process is described on IRS.gov/itin. You need to submit:
- Form W-7 — application for ITIN
- Tax return (Form 1040 or 1040-NR) — usually submitted together with W-7
- Identity documents — passport (best), or a combination of documents from the IRS list
Form W-7 — What to Fill In
The form is available in Polish as "Application for ITIN" only unofficially — the W-7 itself is in English. Key fields:
- Reason for applying — choose the most appropriate reason (a-h). Most commonly "b" (Nonresident alien filing US return) or "d" (Dependent of US citizen/resident)
- Name — EXACTLY as in the passport (with Polish characters if the passport has them)
- Mailing address — address in the USA where the letter with the number will arrive
- Foreign address — address in Poland
- Date of birth and place of birth
- Identification documents — enter type + passport number
Documents — Options
Option A — just the passport: one document is sufficient. Best solution.
Option B — without a passport: you need 2 from the following, one must have a photo:
- National ID card (e.g., ID card)
- U.S. driver's license
- Civil birth certificate
- Foreign driver's license
- U.S. state ID card
- Foreign voter's registration card
- U.S. military ID card
- Foreign military ID card
- Visa
- U.S. Citizenship and Immigration Services (USCIS) photo ID
- Medical records (for children under 6 years old)
- School records (for individuals under 18 years old / students)
Three Ways to Submit the Application
1. Mailing to the IRS (LONGEST — 7-11 weeks)
You send the original passport (or certified copy) by mail:
Internal Revenue Service ITIN Operation P.O. Box 149342 Austin, TX 78714-9342⚠️ Never send by regular mail — use USPS Certified Mail or UPS/FedEx. The passport returns after 7-11 weeks. RISK: during this time you do not have your passport — you cannot travel. This is a significant inconvenience.
2. Acceptance Agent (CAA) — RECOMMENDED (4-6 weeks)
Certifying Acceptance Agent is an individual/company authorized by the IRS who:
- Verifies your passport on-site
- Prepares and signs the W-7 certification
- Sends the application to the IRS — YOU do NOT send the original passport!
List of CAAs: IRS Acceptance Agent Search. Filter by state and city. Polish accountants in NYC, Chicago, NJ are often CAAs — look for them on Polish forums.
Cost: $50-200 for CAA service (depending on the city and company).
3. IRS Taxpayer Assistance Center (TAC) — in some cities
Some TACs handle ITIN — you verify your passport on-site, and the IRS processes it. List of locations: IRS Local Office Search. You need to make an appointment (call 844-545-5640).
When to Submit
- With the first tax return — typical scenario. W-7 + Form 1040 together.
- Without a return — exception if you qualify through a tax treaty, "treaty benefit" holders, or as a dependent of someone already filing.
- Tax season: January-April. File early — applications from March-April wait the longest (IRS is overloaded).
How Long It Takes
- Off-season (May-December): 6-8 weeks
- Tax season (January-April): 9-11 weeks, sometimes longer
- With CAA: typically 4-6 weeks
If you wait longer than 11 weeks — call 1-800-829-1040.
Renewal — ITIN Expires!
Since 2016, ITIN expires if:
- It has not been used in any return for 3 consecutive years
- Your ITIN has middle digits from a specific range (IRS rotates every year)
Check on IRS.gov if your ITIN has expired. Renewal is the same Form W-7 with the "renewal" box checked. Do not wait — an expired ITIN causes refund rejections and delays.
Common Mistakes
- Sending a regular copy of the passport — rejection. It must be the original OR a certified copy (authenticated by the issuer or by the U.S. consulate, NOT a notary).
- Entering an outdated address — the letter with ITIN returns as "undeliverable" and the case falls apart
- Not attaching a return when "reason b" — the application will be rejected
- Polish characters in fields — IRS systems do not always accept them. It is better to write "Lukasz" instead of "Łukasz" in section 1a (leave Polish characters only if the passport has them)
- Trying to apply when you qualify for an SSN — IRS will reject it. First apply for an SSN (e.g., after getting a job with authorization)
- Missing Reason for applying — this field is mandatory but often overlooked
Polish Accounting Offices Offering ITIN
Many Polish accounting offices in major hubs (NYC/Brooklyn, Chicago, NJ, Detroit) are CAA. Recommended locations:
- Greenpoint, Brooklyn (NYC) — several offices in Manhattan/Greenpoint/Ridgewood
- Belmont/Avondale (Chicago) — near Milwaukee Ave and Belmont
- Linden / Garfield / Wallington (NJ) — Polish business centers
- Hamtramck (Detroit) — historic Polish community
Look for them on Polish Facebook groups or in the business directory informacja.com.
FAQ
Can I get an ITIN online?
No. The IRS requires a paper Form W-7 + identity documents. The application itself is never submitted 100% online.
I have an SSN — do I need an ITIN as well?
No. SSN replaces ITIN for all filings. If you had an ITIN and received an SSN — the IRS will write to you requesting an update (rescinding ITIN).
Does ITIN allow for health insurance?
The federal Marketplace (Obamacare) — generally NO, it requires SSN. However, private plans, catastrophic insurance, and some state programs (e.g., Medi-Cal in California, Massachusetts Health Connector) accept ITIN. See [[er-vs-urgent-care-vs-telehealth-kiedy-gdzie]].
Do children born in the USA get an ITIN?
NO — children born in the USA are U.S. citizens and receive an SSN. ITIN is for children born outside the USA without the right to an SSN.
Can ITIN be revoked/returned?
Yes — when you receive an SSN, you must inform the IRS about "rescinding" the old ITIN. You send a letter (or through the accounting office) to the IRS requesting cancellation and merging the tax history under the SSN.
Does the IRS share ITIN information with immigration authorities?
Section 6103 of the IRS Code protects tax data. The IRS does not share data with ICE. Exceptions: criminal cases (not civil-immigration). Paying taxes with ITIN is commonly treated as safe for individuals without status — and often recommended by immigration lawyers as part of future legalization.
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