ITIN for Refugees & Asylees: Application & Renewal Guide

Refugees and asylees living in the United States must follow the federal tax system, even if they are not eligible for a Social Security Number. In these cases, the Internal Revenue Service provides the Individual Taxpayer Identification Number, often called the ITIN. This number allows individuals to file a federal tax return, claim certain credits, and remain compliant with U.S. tax laws.

An ITIN is different from a Social Security Number and does not grant permission to work legally or provide Social Security benefits. Instead, it is used strictly for tax purposes, ensuring that individuals with income can meet their filing requirements. Refugees, asylees, and their family members may need an ITIN to apply for significant tax benefits, such as the child tax credit, while maintaining a tax compliance record that may support future immigration status reviews.

This guide explains the ITIN application process, renewal rules, and services available through the IRS taxpayer assistance center and certified acceptance agents. By following these steps, refugees and asylum seekers can understand how the IRS issues and renews ITINs, avoid problems with expired numbers, and ensure their tax returns are complete and accurate.

What Is an Individual Taxpayer Identification Number (ITIN)?

An Individual Taxpayer Identification Number is a nine-digit number issued by the Internal Revenue Service for federal tax purposes. It is used when individuals are not eligible for a Social Security Number but must still comply with the federal tax system. Refugees, asylees, and their family members often use this number to file a federal tax return and claim certain credits.

Key features of an ITIN include:

• Format: ITINs always contain nine digits, beginning with the number 9.
  
  
• Middle digits: The fourth and fifth digits fall within specific ranges assigned by the IRS.
  
  
• Purpose: ITINs are strictly for tax purposes and cannot be used to work legally or obtain Social Security benefits.
  
  
• Immigration status: ITINs are available regardless of immigration status, which makes them essential for refugees and asylees.

What an ITIN allows individuals to do:

• File a federal tax return when they are not eligible for a Social Security Number.
  
  
• Claim certain credits, such as the child tax credit, if they meet eligibility requirements.
  
  
• Support applications for dependents and spouses when filing jointly.
  
  
• Provide documentation of tax compliance that may support immigration status in the future.

What an ITIN does not provide:

• Authorization to work legally in the United States.
  
  
• Access to Social Security benefits or other non-tax benefits.
  
  
• A change to an individual’s immigration status.
  
  
• Valid identification for non-tax purposes.

In short, the taxpayer identification number ITIN is a tool that allows individuals to meet their federal tax obligations even if they are ineligible for an SSN. By understanding its purpose and limitations, refugees and asylees can use the ITIN properly and avoid confusion about its role in the tax and immigration process.

Why ITINs Matter for Refugees and Asylees

Having an ITIN is more than a filing requirement. For refugees and asylees, it connects directly to legal compliance, credit access, and future immigration benefits. Without an ITIN, many cannot file a federal tax return or access key parts of the federal tax system.

Benefits include:

• Legal compliance: Refugees and asylees must report income under the federal tax system, even if they are ineligible for a Social Security Number.
  
  
• Financial access: An ITIN allows taxpayers to claim certain credits, including the child tax credit, and to receive federal income tax refunds.
  
  
• Immigration benefits: Filing taxes shows proof of residency and good moral character, which may support future immigration status reviews.

In short, the ITIN helps individuals meet immediate tax obligations while contributing to long-term goals such as building financial records, establishing credit, and strengthening immigration applications.

Who Needs an ITIN? (Refugees, Asylees, and Family Members)

Refugees and asylees may need to apply for an ITIN when they earn income but cannot receive a Social Security Number. Family members, such as spouses and dependents, may also need ITINs to be included on a tax return.

Situations where an ITIN is required:

• Refugees with a U.S. income but no Social Security Number assigned yet.
  
  
• Asylees earning income before becoming eligible for an SSN.
  
  
• Spouses filing jointly with a taxpayer who has an SSN.
  
  
• Dependents or children are needed to claim credits, such as the child tax credit.
  
  
• Individuals claiming tax treaty benefits or filing for certain credits under IRS rules.

Important note: From 2018 through 2025, spouses and dependents can only obtain ITINs if they are eligible for an allowable tax benefit or must file their federal tax return. This rule limits applications to those who have a clear tax purpose. An ITIN is necessary for many situations involving refugees, asylees, and their families. Knowing when an application is required prevents processing delays and ensures that the IRS receives complete and accurate filings.

How to Apply for an ITIN (Form W-7 Application Process)

Applying for an ITIN requires careful preparation to avoid rejection or delays. The Internal Revenue Service issues ITINs through a structured process that uses Form W-7 as the official application.

Step 1: Determine eligibility

• Confirm that you are ineligible for a Social Security Number.
  
  
• Verify that you must file a federal tax return or claim certain credits.

Step 2: Gather required documentation

• Passports are the most recommended documents, proving identity and foreign status.
  
  
• Other acceptable documents include national identification cards, birth certificates, or immigration papers.
  
  
• All documents must be valid and current at the time of submission.

Step 3: Complete Form W-7

• Fill in all required fields carefully.
  
  
• Select the correct reason for applying, such as dependent, spouse, or nonresident alien.
  
  
• If applying for a renewal, mark the appropriate section.

Step 4: Attach a federal tax return

• First-time applicants must include their tax return unless they qualify for an exception, such as income with third-party withholding.

Step 5: Submit the application

• Mail Form W-7 and documents to the IRS in Austin, TX.
  
  
• Apply in person at an IRS taxpayer assistance center by appointment.
  
  
• Work with an acceptance agent who can review documents and forward them securely.

By following these steps, applicants ensure the IRS can review and process the ITIN application efficiently. Careful preparation, complete documentation, and proper submission methods reduce the risk of rejection and help individuals receive their taxpayer identification number in time for tax filing.

ITIN Renewal: Requirements, Deadlines, and Expired Numbers

An ITIN must be renewed when it expires. Expiration occurs either because it has not been used on a federal tax return for the last three years or because it was initially assigned before 2013 and has not been renewed since. An expired ITIN can delay refunds and prevent taxpayers from claiming certain credits.

When to renew:

• ITINs expire after three years of nonuse on a federal tax return.
  
  
• ITINs assigned before 2013 require renewal if they have not already been updated.
  
  
• Renewal is required before filing a current tax return to avoid processing delays.

How to renew:

• Complete Form W-7, checking the box to renew an existing ITIN.
  
  
• Provide valid documentation, such as passports or national identification cards, to prove identity and foreign status.
  
  
• Apply by mail, at an IRS taxpayer assistance center, or through an acceptance agent.

Renewing on time ensures that the IRS can process tax returns without rejection. Families relying on refundable credits, such as the child tax credit, should prioritize renewal before the filing season begins in January.

Risks of Ignoring ITIN Requirements

Failing to apply for or renew an ITIN can create tax, financial, and immigration problems. The IRS may reject a tax return filed with an expired number, leaving refunds unprocessed.

Immediate risks include:

• A tax return may be rejected or delayed if filed with an expired ITIN.
  
  
• Refunds can be lost if the taxpayer does not have a valid ITIN when filing.
  
  
• Taxpayers cannot claim certain credits, including the child tax credit, without a valid ITIN.
  
  
• Penalties and interest may be added if the IRS considers the filing late or incomplete.

Long-term risks include:

• Negative impact on immigration status applications that require proof of tax compliance.
  
  
• Difficulty establishing residency or demonstrating good moral character for naturalization.
  
  
• Problems with financial institutions requiring valid taxpayer identification.

Ignoring ITIN requirements risks compromising finances and future immigration opportunities. Refugees and asylees should renew promptly to stay compliant and avoid complications.

Examples and Common Edge Cases

Tax requirements for refugees and asylees vary depending on family composition, income sources, and residency status. The following examples show how the ITIN applies in different situations.

Example 1: Refugee family with mixed status

Sometimes one spouse has a Social Security Number while the other spouse and children do not. When filing a joint federal tax return, the spouse with an SSN uses that number, while the other spouse and dependents must apply for ITINs. This process allows the family to file together and claim available tax benefits such as the child tax credit.

Example 2: Asylee student with income

An asylee student may receive taxable scholarship funds and earn rental income from property abroad. If the student is not eligible for a Social Security Number, an ITIN must report both U.S. and foreign income. Without an ITIN, the individual could not submit a complete federal tax return.

Example 3: Refugee supporting dependents abroad

Refugees may provide more than half of the financial support for children outside the United States. To claim those children as dependents, the refugee must apply for ITINs for each dependent. Proof of relationship and financial support must also be submitted with the application.

Example 4: Common ITIN problems

Applicants sometimes face challenges such as ITINs being assigned to the wrong person due to documentation errors or duplicate numbers being issued when a Social Security Number is later assigned. In other cases, the IRS may send a rejection letter if documents are incomplete or unclear. Addressing these issues promptly helps avoid delays and ensures compliance with the federal tax system.

These examples highlight how ITIN requirements apply in practical situations. Understanding these edge cases helps refugees and asylees prepare proper documentation, resolve problems quickly, and comply with IRS rules.

Certified Acceptance Agent (CAA) Services and IRS Taxpayer Assistance Centers

The Internal Revenue Service allows individuals to apply for an ITIN through several channels, including mail, in-person visits, and authorized third parties. Two important options are Certified Acceptance Agents and IRS Taxpayer Assistance Centers, which provide additional support for applicants.

Certified Acceptance Agents (CAA):

• The IRS authorizes a Certified Acceptance Agent to help individuals complete and submit ITIN applications.
  
  
• CAAs review original documents, verify identity and foreign status, and forward the application directly to the IRS.
  
  
• This process reduces the need to mail passports and other sensitive identification documents.
  
  
• Many CAAs are tax professionals, such as CPAs, enrolled agents, or attorneys, but community organizations and financial institutions may also provide these services.

IRS Taxpayer Assistance Centers:

• Taxpayer Assistance Centers are offices operated by the IRS that provide in-person services for applicants.
  
  
• Appointments are required; individuals must bring completed forms and original or certified documentation.
  
  
• These centers allow applicants to submit ITIN applications without mailing sensitive documents and often provide same-day document verification.

Using either a CAA or an IRS Taxpayer Assistance Center adds security and convenience to the ITIN application process. These services help applicants avoid common errors, reduce the risk of lost documents, and promptly ensure that the IRS issues or renews the ITIN.

Troubleshooting and Application Checklist

ITIN applications are sometimes delayed or rejected even when following the correct process. If an application is incomplete, the Internal Revenue Service often sends a letter requesting clarification or additional documents. Preparing carefully before submission helps avoid these problems.

Common issues and how to resolve them:

• Applications may be rejected if Form W-7 is incomplete or contains errors. To avoid this, review every field before submission.
  
  
• Submitting expired or unclear identification documents can delay processing. Providing current, legible copies prevents this issue.
  
  
• Some applications are rejected because the required federal tax return is missing. Unless an exception applies, the tax return must be attached.
  
  
• Duplicate records may occur when an individual later obtains a Social Security Number. The IRS should be contacted in these cases so the SSN can replace the ITIN.

Application checklist before submission:

• Confirm that the applicant is not eligible for a Social Security Number.
  
  
• Complete Form W-7 accurately, selecting the correct reason for applying.
  
  
• Attach the required federal tax return unless an exception applies.
  
  
• Provide valid passports or other acceptable identification documents.
  
  
• Ensure that all documents are current, clear, and complete.
  
  
• Sign and date all required forms.

By reviewing applications carefully, applicants can reduce the risk of rejection and ensure that the IRS processes the ITIN without unnecessary delays. Proper documentation, accurate forms, and timely submission provide the strongest chance of approval.

Frequently Asked Questions

What is an ITIN for refugees and asylees?

An ITIN for refugees and asylees is an individual taxpayer identification number assigned by the Internal Revenue Service for tax purposes. It allows individuals ineligible for a Social Security Number to file a federal tax return, claim certain credits, and remain compliant with the federal tax system. This number cannot be used to work legally or to obtain Social Security benefits, but it is valid for filing taxes.

How do I apply for an ITIN using Form W-7?

To apply for an ITIN, applicants must complete Form W-7, attach a federal tax return unless an exception applies, and provide valid identification such as a passport. The process requires proof of identity and foreign status. The application may be submitted by mail to the IRS, in person at an IRS taxpayer assistance center, or through a certified acceptance agent authorized to conduct document verification and forward the forms.

When should an ITIN be renewed?

An ITIN must be renewed when it has not been used on a federal tax return for the last three years or if it was assigned before 2013 and has expired. Renewal requires completing Form W-7, attaching current documentation, and submitting the application by mail, through an acceptance agent, or at an IRS taxpayer assistance center. Renewing before January each year helps taxpayers avoid delays when filing their federal income tax returns.

Can a person with an ITIN claim the child tax credit?

A taxpayer with an ITIN may claim the child tax credit if the dependent child has a valid Social Security Number. An ITIN does not provide eligibility for all benefits, but it allows individuals to file a federal tax return and claim certain credits when requirements are met. Proof of relationship, residency, and identification documents must be submitted to the IRS to support the claim.

What is the difference between an ITIN and a Social Security Number?

An ITIN is an individual tax identification number issued by the IRS only for tax purposes. At the same time, a Social Security Number is assigned to citizens and eligible residents for work authorization and benefits. An ITIN cannot be used to work legally or to obtain Social Security benefits. However, it allows individuals without SSNs to file taxes, claim allowable credits, and remain compliant with federal income tax laws in America.

How can IRS issues with an ITIN application be resolved?

If the IRS sends a rejection letter, applicants must review the notice carefully, correct any errors, and resubmit the ITIN application with complete documentation. Common issues include missing forms, expired identification, or unclear copies. Submitting valid passports, proof of foreign status, and required tax returns usually resolves the problem. Assistance is available through IRS taxpayer assistance centers or certified acceptance agents, who can help verify and secure application processing.