UNDERSTANDING THE ITIN
If you need to file a federal tax return, but are not eligible for a Social Security Number, you must obtain an Individual Taxpayer Identification Number (ITIN) from the IRS. Although it sounds simple, the ITIN process can be complex.
What to do if your ITIN is lost or expired
If your ITIN is lost, do not apply for a new number. Instead:
- Check copies of your previous tax returns to find the ITIN you entered on the form, or
- Contact the IRS at 1-800-829-1040 to look up your ITIN
If your ITIN has expired, you must renew it either in person, by mail, or by submitting Form W-7 with your tax return. Learn more about the ITIN renewal process, including:
- How to tell if your ITIN has expired and when to renew it
- How to complete Form W-7
- What to do if your name has changed
- How to claim a spouse or dependent for a tax benefit while renewing an ITIN

