How to File Taxes with an ITIN Number: Complete Step-by-Step Guide

If you work in the United States and earn income — whether or not you're a legal resident — you are required to file a federal tax return. For people who can't get a Social Security Number, this means using an ITIN (Individual Taxpayer Identification Number).

This guide covers everything: getting your ITIN, filing your return, and maximizing any credits you qualify for.

Who Must File Taxes?

You generally must file a federal tax return if:

• You had US earnings above the standard deduction ($14,600 for single filers in 2024)
• You're self-employed and earned $400 or more
• You received US-sourced income even if you live outside the US

Even if you earn less, you should file because you may qualify for a refund.

Step 1: Get Your ITIN (If You Don't Have One)

What is an ITIN? A 9-digit number that starts with 9, issued by the IRS for people who need to file taxes but can't get an SSN.

How to apply:

1. Complete IRS Form W-7 (Application for IRS Individual Taxpayer Identification Number)
2. Attach your federal tax return (your first ITIN application must be filed with a return)
3. Include proof of identity and foreign status (passport is the best single document)
4. Mail to the IRS or use an IRS-authorized Certifying Acceptance Agent (CAA)

Where to get help for free:

• IRS Taxpayer Assistance Centers (TAC)
• VITA (Volunteer Income Tax Assistance) sites — free tax help from IRS-certified volunteers
• IRS Acceptance Agents at libraries and community organizations

Processing time: 7-11 weeks (apply early — before February if possible)

ITIN renewal: ITINs that haven't been used on a tax return for 3 consecutive years expire. Check your status at IRS.gov before filing.

Step 2: Gather Your Documents

Before you sit down to file, collect:

• W-2 form — from your employer, shows wages earned and taxes withheld (due to you by January 31)
• 1099 forms — for freelance/gig work, interest, dividends, or other income
• 1095-A — if you had Marketplace health insurance
• Last year's tax return — for reference, especially your Adjusted Gross Income (AGI)
• Bank account info — for direct deposit of any refund
• ITIN number — yours and any dependents

Step 3: Choose How to File

Option A: Free File (Recommended for Most)

The IRS Free File program offers free federal return filing for people earning under $79,000/year. Options include TaxAct, TaxSlayer, and others.

Go to IRS.gov/FreeFile — never search Google for "free tax filing" as many sites advertise "free" but charge for state returns.

Option B: VITA (Volunteer Income Tax Assistance)

VITA offers free tax preparation by IRS-certified volunteers for people earning under $67,000/year. These sites specifically help immigrants and low-to-moderate income taxpayers.

Find a location: IRS.gov/VITA or call 211.

VITA volunteers speak Spanish at many sites and understand ITIN filing.

Option C: Paid Preparer

If your situation is complex (multiple states, self-employment, rental income), a licensed CPA or Enrolled Agent is worth the cost ($100-$400).

Avoid "notarios" — in Latin American countries, a notario is a licensed attorney. In the US, this title is not regulated and some have committed tax fraud against immigrants. Use only licensed tax professionals (CPA, EA, or attorney).

Step 4: Understand What You Can and Cannot Claim

Credits available to ITIN holders:

• Child Tax Credit — up to $2,000 per child if the child has a valid SSN
• Other Dependent Credit — $500 for dependents without SSN
• American Opportunity Credit — for education expenses (child must have SSN)

Credits NOT available to ITIN holders:

• Earned Income Tax Credit (EITC) — requires SSN
• Social Security benefits — ITIN filers do not receive SS credits

Deductions anyone can take:

• Standard deduction ($14,600 single, $29,200 married filing jointly in 2024)
• Student loan interest
• Educator expenses
• Self-employment expenses (if self-employed)

Step 5: File by the Deadline

• Standard deadline: April 15
• Extension deadline: October 15 (file Form 4868 by April 15 — this only extends the filing deadline, not payment)
• If you owe taxes: Pay by April 15 to avoid interest and penalties, even if you file for an extension

If you're getting a refund, file as early as possible — refunds are typically processed within 21 days for e-filed returns.

Step 6: Understand Your Refund (or What You Owe)

Getting a refund? Choose direct deposit — it's faster and more secure. It will take 3-4 weeks by mail, 2-3 weeks by direct deposit.

Owing taxes? You have several payment options:

• Online at IRS Direct Pay (free, no fee)
• Installment agreement (if you can't pay in full, set up a payment plan online)
• Do not ignore it — penalties and interest compound quickly

Protecting Yourself from Tax Scams

Every tax season, scammers target immigrant communities. The IRS will never:

• Call and demand immediate payment
• Threaten deportation or police action
• Ask for gift cards or wire transfers
• Email you requesting personal information

If you receive these contacts, hang up or ignore the email. Report to IRS.gov/phishing.

Key Takeaways

1. ITIN holders with US income must file taxes
2. Filing is free for most through IRS Free File or VITA
3. You can claim Child Tax Credit if your children have SSNs
4. File early and pay any balance by April 15
5. Use only licensed tax professionals — avoid notarios who aren't CPAs or EAs

Filing taxes also builds your documented US presence, which is important for future immigration processes and financial applications.

Have a specific tax question? Ask AsesorIA — we can help you understand your situation without the $200+ accountant fee.