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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.

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By · Founder of ITIN Club

Updated 6 min read

  • IRS

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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

Tax uses come from the IRS. Work rules also come from the Form I-9 document lists.
ActivityWith an ITINWhy
File a federal tax returnYesThat is what the number is for. You type it where the form asks for an SSN
Claim the earned income creditNoThe IRS says you cannot claim it with an ITIN
Claim some other tax benefitsSometimesOnly the benefits the IRS lists, and only if you meet each test
Work for an employer or a platformNoAn ITIN is not work authorization and it is not on Form I-9
Receive Social Security benefitsNoThe ITIN does not qualify you
Prove identity for a driver's licenseNoThe IRS says it is not valid ID for that
Open a bank account or get a cardOnly if that firm accepts itThe IRS does not issue an ITIN just for banking
Stand in for a business EINNoA 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.

The IRS lists these
  • 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
The IRS blocks these
  • 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. 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. 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. 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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Quick answers

Questions

What jobs can you do with an ITIN?
None, if the question means legal employment. An ITIN does not authorize work for any employer or platform. You can still have a filing requirement and use the ITIN on the tax return.
What can you do with an ITIN number?
You can file a federal return, claim the benefits the IRS allows, and give the number when a payer needs a taxpayer ID. You can apply for a bank account or a card only where that company accepts an ITIN. You cannot work, collect Social Security, claim the earned income credit, or use it as ID for a driver's license.
Can I work at Lyft with an ITIN?
No. Lyft is not an exception. An ITIN does not authorize work, and Form I-9 does not list an ITIN as an acceptable document.
Can I work at Amazon with an ITIN?
No. Amazon is not an exception either. The same is true for Uber and DoorDash. The ITIN does not replace a Social Security number or an employment authorization document.
Can I work at Uber or DoorDash with an ITIN?
No. Having an ITIN does not make gig work legal. Work authorization comes from your immigration status, not from the IRS number.
Do I need an SSN to work legally?
People authorized to work get a Social Security number, and Form I-9 is how an employer checks identity and work authorization. An ITIN is for people who are not eligible for an SSN. If you become eligible, get the SSN and stop using the ITIN.
Can I get a driver's license with an ITIN?
Not by using the ITIN as your proof of identity. The IRS says an ITIN is not valid identification for a state driver's license. State motor-vehicle rules are separate, and this number is not a stand-in for a license document.
Does filing taxes with an ITIN give me immigration status?
No. The IRS says the ITIN does not provide or change immigration status and does not authorize work. Filing a required return is a tax duty, not a status application.

Sources

  1. IRS: individual taxpayer identification numberirs.gov
  2. IRS: additional ITIN informationirs.gov
  3. IRS: taxpayer identification numbersirs.gov
  4. IRS: ITIN topicirs.gov
  5. USCIS: Form I-9 acceptable documentsuscis.gov
  6. IRS: Form 1040-C instructionsirs.gov

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