What you can do with an ITIN, and what you can't
What you can do with an ITIN is file a federal tax return and claim the tax benefits the IRS allows. What you can't do is work, get Social Security, or treat the number as a national ID. An ITIN does not authorize employment at Uber, Lyft, DoorDash, Amazon, or any other employer.
By Alex Thomas · Founder of ITIN Club
Updated 6 min read
- IRS
Ask members who've already done this.
- Issued for
- Federal tax only
- Work
- Not authorized
- Earned income credit
- Not allowed
- Other dependent credit
- Up to $500
What an ITIN is for
An ITIN is a 9-digit number the IRS issues when you need a US taxpayer ID for federal tax and you can't get a Social Security number. It always starts with 9.
You can apply regardless of immigration status if you are a resident alien, a nonresident alien, or their spouse or dependent, and you have a real tax reason. The number still does not make that status lawful. Who should get an SSN instead is in ITIN number vs SSN.
What you can and can't do
| Activity | With an ITIN | Why |
|---|---|---|
| File a federal tax return | Yes | That is what the number is for. You type it where the form asks for an SSN |
| Claim the earned income credit | No | The IRS says you cannot claim it with an ITIN |
| Claim some other tax benefits | Sometimes | Only the benefits the IRS lists, and only if you meet each test |
| Work for an employer or a platform | No | An ITIN is not work authorization and it is not on Form I-9 |
| Receive Social Security benefits | No | The ITIN does not qualify you |
| Prove identity for a driver's license | No | The IRS says it is not valid ID for that |
| Open a bank account or get a card | Only if that firm accepts it | The IRS does not issue an ITIN just for banking |
| Stand in for a business EIN | No | A company needs an EIN. See ITIN vs EIN |
Work, including gig apps
Paying tax on income is separate from being allowed to earn it. The IRS still expects a federal return from people who have a filing requirement, including people who are not authorized to work. Filing that return does not legalize the work.
If you later become eligible for an SSN, you stop using the ITIN. You can't hold both. Tell the IRS so they combine the records and void the ITIN.
Tax benefits you may be able to claim
These are the allowable benefits the IRS names for ITIN applicants. Each one has tests, and the return in your application package has to show the benefit. This is not a full credit guide.
- Spouse on a joint return with a US citizen or resident spouse
- Head of household or qualifying surviving spouse, if the dependent tests are met
- American opportunity tax credit, up to $2,500 for each qualifying student, with Form 8863
- Premium tax credit, with Form 8962
- Child and dependent care credit, with Form 2441
- Credit for other dependents, $500, for a dependent who is a resident alien or a US national and is not eligible for the child tax credit
- Earned income credit. An ITIN cannot be used to claim it
- Child tax credit for a child who has an ITIN instead of an SSN. The Form 1040-C instructions say the child needs an SSN issued before the return due date, including extensions. A child with an ITIN may still fit the $500 credit for other dependents
- Social Security benefits
Some of those credits also need the ITIN assigned by the return due date, including extensions. The assignment date is generally the day the IRS receives a complete application. On a renewal, it stays the original assignment date. If the number expires from 3 unused tax years, renew it before you count on the credit. See ITIN renewal.
Everyday uses that are not work
- File and pay federal tax, and give the ITIN to a payer who asks for a taxpayer ID.
- Compare banks in opening a US bank account. Acceptance is the bank's rule, not a right the ITIN creates.
- Compare cards in getting a US credit card and loans in ITIN lenders.
- Don't offer the ITIN as ID outside the tax system, and don't use it as a business EIN.
- If you get an SSN, stop using the ITIN and notify the IRS.
- 1
Keep the number for tax
Use it on every federal return that needs it. An ITIN that sits off a return for 3 consecutive tax years expires on December 31 of that third year.
- 2
Don't use it to get hired
If a job, including a driving or delivery app, asks for work authorization, an ITIN is the wrong document. Form I-9 does not accept it.
- 3
Switch when you get an SSN
Apply for the Social Security number once you are eligible, then use only that number. The IRS voids the ITIN after you ask them to combine the files.
Using the number for a bank or a card?
Ask members which bank or card issuer accepted their ITIN, and which one turned it down.
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Questions
What jobs can you do with an ITIN?
What can you do with an ITIN number?
Can I work at Lyft with an ITIN?
Can I work at Amazon with an ITIN?
Can I work at Uber or DoorDash with an ITIN?
Do I need an SSN to work legally?
Can I get a driver's license with an ITIN?
Does filing taxes with an ITIN give me immigration status?
Sources
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