Knoxville, Tennessee · Mon–Sat 10a–7p, by appointment · 865.359.0228
— GENERAL EDUCATION
Do I need an ?
You need one if you have a U.S. federal tax filing or reporting requirement and are not eligible for a Social Security number.
— WHO NEEDS ONE
The people who usually do.
An ITIN exists so someone without a Social Security number can still be identified on a federal tax return. If a return has to be filed and you cannot get an SSN, an ITIN is generally the path.
- Nonresident aliens with a U.S. filing or reporting requirement.
- Resident aliens filing a U.S. return based on days present in the country.
- Spouses or dependents who must be identified on a U.S. return.
- People claiming a benefit under a tax treaty that requires a taxpayer number.
— WHO DOESN'T
And the people who don't.
If you are eligible for a Social Security number, you apply for that instead. The IRS will not issue an ITIN to someone who qualifies for an SSN.
An ITIN is also not a work permit and not an immigration document. It is used for federal tax purposes and nothing else.
— YOUR DOCUMENTS
Why your passport doesn't have to leave your hands.
A Certifying Acceptance Agent is authorized by the IRS to verify original identity documents in person and certify copies for the application. That is the difference between handing your passport across a desk for a few minutes and mailing it away.
Applications generally include Form W-7, proof of identity and foreign status, and the federal return the number is being used for. We confirm the exact list for your situation before you come in, so nothing is a surprise.
If you're ready to start, our ITIN services with a Certifying Acceptance Agent page walks through the process step by step.
— QUESTIONS
What applicants ask first.
People with a U.S. federal tax filing or reporting requirement who are not eligible for a Social Security number. That commonly includes nonresident and resident aliens filing a return, and certain spouses and dependents who must be identified on one.
Reviewed by Melissa Griffin, EA — Enrolled Agent, licensed by the U.S. Department of the Treasury to represent taxpayers before the IRS.
Last reviewed September 9, 2026
— NOT SURE YET
Tell us your situation and we'll tell you plainly.
If an ITIN isn't what you need, we'll say so before you spend anything.