Individual Taxpayer Identification Number (ITIN)
An undocumented individual will need a valid Social Security Number (SSN) or ITIN to do business and pay taxes as an independent contractor, freelancer, or business owner.
2026 ITIN Guidance: For updated guidance on ITINs and taxes, please review our Tax Matters for Immigrants slides. Feel free to also view the Asian Law Caucus’ ITIN Resource. If applying for an ITIN, use a Certifying Acceptance Agent (CAA) so that you do not have to mail your original identification documents to the IRS.
Review our Tax Matters FAQs handout to learn more about tax matters for immigrants.
ITIN FAQs
Learn more about ITINs, what they are used for, and the benefits of having an ITIN.
How to Determine If You Already Have an ITIN
You may already have an ITIN and not know it. If your parents have filed income taxes and claimed you as a dependent, it’s likely that you have an ITIN.
ITIN Application Guide
Learn how to apply for an ITIN, materials needed, and free or low-cost tax assistance resources.
ITINs Open Doors: YouTube Playlist
Watch these videos to learn more about ITINs from our guest presenter, Professor Francine J. Lipman from UNLV’s Boyd School of Law. Professor Lipman is a frequent speaker on tax subjects (including ITIN applications) and works with undocumented immigrants in their tax-related endeavors.
Additional ITIN Resources:
- IRS: What Is an ITIN?
- IRS: How Do I Apply for an ITIN?
- Immigrants Rising: ITIN Guide
- American Immigration Council: ITIN Facts – March 2022
- National Immigration Law Center: ITIN FAQs – October 2022
- Pittsburgh Tax Review: Immigration & Taxation (July 2024)
- Asian Law Caucus: Filing Taxes with an ITIN (April 2025)